Rickman, Inc. reports the following information:

Units produced	590		units
Units sold	460		units
Sales price	$160		per unit
Direct materials	$25		per unit
Direct labor	$8		per unit
Variable manufacturing overhead	$17		per unit
Fixed manufacturing overhead	$17,900		per year
Variable selling and administrative costs	$4		per unit
Fixed selling and administrative costs	$14,200		per year

There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing?

A.$7,020

B.$6,500

C.$4,290

D.$10,444