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

Units produced

Sales price

Direct materials

Direct labor

Variable manufacturing overhead

Fixed manufacturing overhead

Variable selling and administrative costs

Fixed selling and administrative costs

$700$ units

$$120$ per unit

$$40$ per unit

$$12$ per unit

$$8$ per unit

$$16,500$ per year

$$5$ per unit

$$17,600$ per year

What is the ending balance in Finished Goods Inventory using variable costing if $400$ units are sold?

A$.$ $$6,000$

B$.$ $$18,000$

C$.$ $$12,000$

D$.$ $$15,600$