The information below is for Wendell Co.

Product sales	3,000 units at $15 each
Variable manufacturing costs	$9.50 per unit
Fixed manufacturing overhead	$3,200
Variable selling and administrative costs	$2.50 per unit
Fixed selling and administrative costs	$1 per unit sold
Units budgeted and produced	3,200 units
Beginning inventory	0 units

Wendells ending inventory under absorption costing is

A. $600

B. $2,300

C. $2,100

D. $1,900