Sutherland, Inc. reports the following information: Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 560 units 400 units $200 per unit $26 per unit $8 per unit $16 per unit $17,800 per year $6 per unit $12,100 per year There are no beginning inventories. What is the ending balance in Finished Goods Inventory using absorption costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A. $8,000 B. $10,526 C. $5,086 D. $13,086