McFarlane,Inc There Are No Beginning Inventories

McFarlane,Inc.reports the following information: $$\begin{array} { | l | r | c | } \hline \text { Units produced } & 590 & \text { units } \\\hline \text { Units sold } & 490 & \text { units } \\\hline \text { Sales price } & \$ 120 & \text { per unit } \\\hline \text { Direct materials } & \$ 26 & \text { per unit } \\\hline \text { Direct labor } & \$ 9 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 14 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 16,500 & \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 6 & \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 12,200 & \text { per year } \\\hline\end{array}$$ There are no beginning inventories.What is the ending balance in Finished Goods Inventory using variable costing?

A) $4900
B) $3500
C) $5500
D) $7697