Just need some help on this please!

I will rate!

Many thanks and God bless!!!

lagan, Inc. has collected the following data. There are no beginning inventories.) Units produced 700 units Sales price $130 per unit Direct materials 540 per unit Direct labor $13 per unit Variable manufacturing overhead $7 per unit Fixed manufacturing overhead $18,900 per year Variable selling and administrative costs $5 per unit Fixed selling and administrative costs $11,100 per year What is the ending balance in Finished Goods Inventory using variable costing if 600 units are sold? O A. $2,000 O B. $6,000 O C. $5,300 OD. $4,000 McFarlane, Inc. reports the following information: Units produced 620 units Units sold 420 units Sales price $160 per unit Direct materials $30 per unit Direct labor $8 per unit Variable manufacturing overhead $16 per unit Fixed manufacturing overhead $17,200 per year Variable selling and administrative costs 54 per unit Fixed selling and administrative costs $14,200 per year There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing? O A. $16,348 OB. $11,600 OC. $7,600 OD. $10,800