McFarlane, Inc. reports the following information: Units produced 580 units Units sold 450 units Sales price $160 per unit Direct materials $30 per unit Direct labor $12 per unit Variable manufacturing overhead $15 per unit Fixed manufacturing overhead $17,100 per year Variable selling and administrative costs $4 per unit Fixed selling and administrative costs $12,200 per year There are no beginning inventories. What is the endina balanon in Finished Goods Inventory usina variable costina? O A $5,460 OB. $7,930 OC. $7,410 OD $11,243