lagan, Inc. has collected the following data. (There are no beginning inventories.) Units produced 600 units Sales price $120 per unit Direct materials $30 per unit Direct labor $10 per unit Variable manufacturing overhead $7 per unit Fixed manufacturing overhead $17.900 per year Variable selling and administrative costs $4 per unit Fixed selling and administrative costs $10,600 per year What is the ending balance in Finished Goods Inventory using variable costing if 500 units are sold? O A. $3,000 O B. $4,000 OC. $4,700 OD. $1,700