Mackenzie, Inc. has collected the following data. (There are no beginning inventories.) Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 500 units $150 per unit $20 per unit $11 per unit $7 per unit $18,700 per year $6 per unit $10,800 per year What is the ending balance in Finished Goods Inventory using absorption costing if 450 units are sold? (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.) O A. $1,900 O B. $5,150 OC. $1,870 OD. $3,770