Rickman, Inc. reports the following information:

Units produced	610	units
Units sold	420	units
Sales price	$160	per unit
Direct materials	$27	per unit
Direct labor	$12	per unit
Variable manufacturing overhead	$13	per unit
Fixed manufacturing overhead	$17,200	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?

Group of answer choices

a. $7,410

b. $9,880

c. $15,237

d. $10,640