Beiber Boxers Contribution Income Statement Utilizing Variable Costing for 2017

Beiber Boxers contribution income statement utilizing variable costing for 2017 variable costing appears below: $\begin{array}{lll}\text { Sales ( } \$ 12 \text { per unit) }&&\$78,000\\\text { Less variable costs: }\\\text { Cost of goods sold } & \$ 26,000 \\\text { Selling \& administrative } & 9,750 & 35,750\\\text { Contribution margin }&&42,250\\\text { Less fixed costs: }\\\text { Manufacturing overhead } & 12,600 \\\text { Selling } \& \text { administrative costs } & 14,950 & 27,550\\\text { Net income }&&\$14,700\end{array}$ The company produced 7,000 units during the year.Variable and fixed production costs have remained constant the entire year.There were no beginning inventories.How much is the dollar value of the ending inventory using full costing?

A) $2,000
B) $2,900
C) $3,850
D) None of these answer choices are correct.