Please help thank you!!

Swanson, Inc. has collected the following data. (There are no beginning inventories.) 600 units Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $120 per unit $20 per unit $12 per unit $6 per unit $17,400 per year $5 per unit $13,700 per year What is the ending balance in Finished Goods Inventory using absorption costing if 550 units are sold? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar) A. $1,900 OB. $1,450 OC. $3,350 O D. $4,742