lagan, Inc. has collected the following data. (There are no beginning inventories.) Units produced 600 units Sales price $140 per unit Direct materials $50 per unit Direct labor $15 per unit Variable manufacturing overhead $8 per unit Fixed manufacturing overhead $20,000 per year Variable selling and administrative costs $6 per unit Fixed selling and administrative costs $15,500 per year What is the ending balance in Finished Goods Inventory using variable costing if 400 units are sold? C A. $10,000 B. $14,600 O C. $13,000 C D. $4,600