McFarlane,Inc There Are No Beginning Inventories

Multiple Choice

McFarlane,Inc.reports the following information: $\begin{array}{|l|r|l|}\hline \text { Units produced } & 600 &\text { units } \\\hline \text { Units sold } & 410 &\text { units } \\\hline \text { Sales price } & \$ 130 &\text { per unit } \\\hline \text { Direct materials } & { \$25}&\text { per unit } \\\hline \text { Direct labor } & \$ 9 &\text { per unit } \\\hline \text { Variable manufacturing overhead } & { \$16}&\text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 18,300 &\text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 5 &\text { per unit } \\\hline \text { Fixed selling and administra } & \$ 12,900 &\text { per year } \\\hline\end{array}$ There are no beginning inventories.What is the ending balance in Finished Goods Inventory using variable costing?

A) $9500
B) $6460
C) $10,450
D) $15,295