McFarlane, Inc. reports the following information: Units produced 610 units Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs 420 units $160 per unit $30 per unit $12 per unit $15 per unit $16,600 per year $4 per unit $12,400 per year Fixed selling and administrative costs There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing? A. $10,830 B. $7,980 C. $11,590 D. $16,000