Rickman,Inc There Are No Beginning Inventories

Rickman,Inc.reports the following information: $$\begin{array} { | l | r | } \hline \text { Units produced } & 610 \text { units } \\\hline \text { Units sold } & 420 \text { units } \\\hline \text { Sales price } & \$ 160 \text { per unit } \\\hline \text { Direct materials } & \$ 27 \text { per unit } \\\hline \text { Direct labor } & \$ 12 \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 13 \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 17,200 \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 4 \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 14,200 \text { per year } \\\hline\end{array}$$ There are no beginning inventories.What is the ending balance in Finished Goods Inventory using variable costing?

A) $9,880
B) $7,410
C) $10,640
D) $15,237