is question: 5 pts 14 of 28 (11 complete) lagan, Inc. has collected the following data. (There are no beginning inventories) 700 units Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $110 per unit $20 per unit $14 per unit $7 per unit $19,900 per year $5 per unit $16,200 per year What is the ending balance in Finished Goods Inventory using variable costing if 400 units are sold? O A. $12,300 OB. S6000 C. S6.300 O D. $10.200