Des Moines, Inc. started the month with no beginning inventories. During the month, the firm made 600 units sold 410 of them, and collected the following data: Sales price $130 per unit Direct materials $25 per unit Direct labor $9 per unit Variable MOH $16 per unit Fixed MOH $18,300 per month Variable selling and admin. costs $5 per unit Fixed selling and admin, costs $12.900 per unit What is the Finished Goods Inventory balance at the end of the month using variable costing? O A $15,295 OB.$10,450 OC $6,460 0 $9,500