Sutherland, Inc reports the following information: Units produced 620 units Units sold 430 units Sales price $170 per unit Direct materials $30 per unit Direct labor $9 per unit Variable manufacturing overhead $18 per unit Fixed manufacturing overhead $16,400 per year Variable selling and administrative costs $4 per unit Fixed selling and administrative costs $13,100 per year There are no beginning inventorios. What is the ending balance in Finished Goods Inventory using absorption conting? (Round any intermediato calculations to the nearest cent, and your final answer to the nearest dollar) OA $5,026 OB. $15,856 OC. $10,830 OD. $12.436