whitney, Inc produces a single product. The following data pertain to one month's operations:

Units in beginning inventory 0

Units produced 10,600

Units sold 9,600

Variable costs per unit:

manufacturing $12.40

Selling and administrative $7.20

Fixed costs in total

manufacturing 19,000

Selling and administrative 28,000

The carrying value on the balance sheet of the ending finished goods inventory under variable costing would be:

A. 19,600

B. 12,400

C. 15,000

D. 14,400