Lagan, Inc. has collected the following data. (There are no beginning inventories).

Units produced	600	units
Sale price	$140	per unit
Direct materials	$50	per unit
Direct labour	$11	per unit
Variable manufacturing overhead	$6	per unit
Fixed manufacturing costs	$16,500	by year
Variable selling and administrative costs	$4	per unit
Fixed selling and administrative costs	$12,500	by year

What is the ending balance in Finished Goods Inventory using variable costing if 400 units sold?