lagan, Inc. has collected the following data. (There are no beginning inventories.) Units produced Sales price 700 units $110 per unit $50 per unit Direct materials $14 per unit $10 per unit $18,300 per year Direct labor Variable manufacturing overhead Fixed manufacturing overhead $6 per unit $18,400 per year Variable selling and administrative costs Fixed selling and administrative costs What is the ending balance in Finished Goods Inventory using variable costing if 500 units are sold? A. $10,000 B. $4,800 C. $14,800 D. $12,800