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	$11	per unit
Variable manufacturing overhead	$6	per unit
Fixed manufacturing overhead	$16,500	per year
Variable selling and administrative costs	$4	per unit
Fixed selling and administrative costs	$12,500	per year

What is the ending balance in Finished Goods Inventory using variable costing if

400 units are sold?