McFadden,Inc What Is the Ending Balance in Finished Goods Inventory Using

McFadden,Inc.has collected the following data.(There are no beginning inventories. ) $$\begin{array} { | l | r | r|} \hline \text { Units produced } &700 &{ \text { units } } \\\hline \text { Sales price } & \$ 150 &\text { per unit } \\\hline \text { Direct materials } & \$ 30& \text { per unit } \\\hline \text { Direct labor } & \$ 10 &\text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 10& \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 17,300 &\text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 6 &\text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 17,200& \text { per year } \\\hline\end{array}$$ What is the ending balance in Finished Goods Inventory using variable costing if 600 units are sold?

A) $4,000
B) $5,000
C) $2,000
D) $3,000