Iagan, Inc. has collected the following data. (There are no beginning inventories.)

Units produced	700700	units
Sales price	$ 130$130	per unit
Direct materials	$ 20$20	per unit
Direct labor	$ 15$15	per unit
Variable manufacturing overhead	$ 6$6	per unit
Fixed manufacturing overhead	$ 15 comma 000$15,000	per year
Variable selling and administrative costs	$ 6$6	per unit
Fixed selling and administrative costs	$ 14 comma 200$14,200	per year

What is the ending balance in Finished Goods Inventory using variable costing if 600 units are sold?

A. $ 2,000

B. $ 3,500

C. $.4,100

D. $ 2,100