Mackenzie, Inc. has collected the following data. (There are no beginning inventories.) Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 500 units $140 per unit 530 per unit S11 per unit $10 per unit $19,300 per year $4 per unit $12,300 per year What is the ending balance in Finished Goods Inventory using absorption costing if 400 units are sold? (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.) OA. $8,960 OB. $3.860 O C. $11,820 O D. $5,100