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

$$140$ per unit

$$40$ per unit

$$13$ per unit

$$7$ per unit

$$18,100$ per year

$$4$ per unit

$$15,300$ per year

What is the ending balance in Finished Goods Inventory using variable costing if $450$ units are sold?