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