Sutherland,Inc There Are No Beginning Inventories

Sutherland,Inc.reports the following information: $$\begin{array} { | l | r | c | } \hline \text { Units produced } & 640 & \text { units } \\\hline \text { Units sold } & 440 & \text { units } \\\hline \text { Sales price } & \$ 200 & \text { per unit } \\\hline \text { Direct materials } & \$ 29 & \text { per unit } \\\hline \text { Direct labor } & \$ 12 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 18 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 18,500 & \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 4 & \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 13,500 & \text { per year } \\\hline\end{array}$$ There are no beginning inventories.What is the ending balance in Finished Goods Inventory using absorption costing? (Round any intermediate calculations to the nearest cent,and your final answer to the nearest dollar.)

A) $13,981
B) $5781
C) $11,800
D) $17,582