McFarlane, Inc. reports the following information: Units produced 600​ units
Units sold 410​ units
Sales price $130​ per unit
Direct materials $25​ per unit
Direct labor $9​ per unit
Variable manufacturing overhead $16​ per unit
Fixed manufacturing overhead $18,300​ per year
Variable selling and administrative costs $5​ per unit
Fixed selling and administrative costs $12,900​ per year
There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing?
A) $15,295
B) $6460
C) $9500
D) $10,450