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

Units produced	700	units
Sales price	$150	per unit
Direct materials	$30	per unit
Direct labor	$10	per unit
Variable manufacturing overhead	$10	per unit
Fixed manufacturing overhead	$17,300	per year
Variable selling and administrative costs	$6	per unit
Fixed selling and administrative costs	$17,200	per year

What is the ending balance in Finished Goods Inventory using variable costing if 600 units are sold?

A) $3,000 B) $5,000

C) $2,000 D) $4,000