McFarlane, Inc. reports the following information: Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 580 units 480 units $180 per unit $28 per unit $10 per unit $13 per unit $18,100 per year $4 per unit $12,600 per year There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing? O A. $8,221 O B. $5,500 O c. $5,100 OD. $3,800