lagan, Inc. has collected the following data. (There are no beginning inventories.) Units produced 700 units Sales price $130 per unit Direct materials $50 per unit Direct labor $14 per unit Variable manufacturing overhead $6 per unit Fixed manufacturing overhead $17,600 per year Variable selling and administrative costs $5 per unit Fixed selling and administrative costs $14,800 per year What is the ending balance in Finished Goods Inventory using variable costing if 600 units are sold? O A. $5,000 O B. $6,400 OC. $2,000 OD. $7,000