For the month ended October 31st, there are no finished goods or work in process inventories at the beginning of the month for the Lightfoot Company. Net sales $16,800 Product costs: Variable 12,600 Fixed 3,780 Selling and Administrative costs: Variable 480 Fixed 840 Units manufactured 300 Units sold 240 What is the value of ending inventory under variable costing? A. $2,520 B. $3,150 C. $1,080 D. $12,600