lagan, Inc. has collected the following data. (There are no beginning inventories.) Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 700 units $110 per unit $20 per unit $11 per unit $8 per unit $17,200 per year $5 per unit $11,100 per year What is the ending balance in Finished Goods Inventory using variable costing if 400 units are sold? O A. $5,700 OB. $9,300 O C. $6,000 O D. $11,700