McFadden, Inc. has collected the following data. (There are no beginning inventories.) 700 units Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $150 per unit $30 per unit $10 per unit $10 per unit $17,300 per year $6 per unit $17,200 per year What is the ending balance in Finished Goods Inventory using variable costing if 600 units are sold? O A. $4,000 OB. $2,000 O C. $3,000 OD. $5,000