Fasetech Inc. has collected the following data for November (there are no beginning inventories): Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead 600 units $130 per unit $30 per unit $13 per unit $5 per unit $15,400 per year Variable selling and administrative costs $4 per unit $12,400 per year Fixed selling and administrative costs What is the ending balance in finished goods inventory using variable costing if 500 units are sold? A. $3,000 B. $4,800 C. $4,300 D. $1,800