Indianapolis, Inc. started the month with no beginning inventories. During the month, the firm made 700 units, sold 400 of them, and collected the following data: Sales price $130 per unit Direct materials $30 per unit Direct labor $12 per unit Variable MOH $10 per unit Fixed MOH $17.400 per month Variable selling and admin. costs $5 per unit Fixed selling and admin. costs $19,700 per unit What is the firm's ending balance in Finished Goods Inventory at the end of the month using absorption costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A. $23,058 OB. $15,600 c. $7.457 D.$33,001 Des Moines, Inc. started the month with no beginning inventories. During the month, the firm made 600 units, sold 410 of them, and collected the following data: Sales price $130 per unit Direct materials $25 per unit Direct labor $9 per unit Variable MOH $16 per unit Fixed MOH $18,300 per month Variable selling and admin. costs $5 per unit Fixed selling and admin. costs $12,900 per unit What is the finished Goods Inventory balance at the end of the month using variable costing? OA $10,450 OB. $15.295 c. $9,500 D. $6.460