n Company incurred the following costs while producing $425$ units: direct materials, $$5$ per unit; direct labor, $$26$ per unit; variable manufacturing overhead, $$14$ per unit; total fixed pufacturing overhead costs, $$5,950$; variable selling and administrative costs, $$3$ per unit; total fixed selling and administrative costs, $$3,400.$ There are no beginning inventories. at is the ending balance in Finished Goods Inventory using variable costing if $360$ units are sold?

A$.$ $$3,120$

B$.$ $$2,925$

C$.$ $$2,125$

D$.$ $$5,040$