could you explain how c is correct?

Mackenzie, Inc. has collected the following data. (There are no beginning inventories.) Units produced Sales price Direct materials Direct labor 600 units $110 per unit $20 per unit $12 per unit $8 per unit $15,800 per year $6 per unit $12,000 per year Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs What is the ending balance in Finished Goods Inventory using absorption costing if 500 units are sold? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A. $2,633 B. $9,233 C. $6,633 XD. $4,000