Marshall, Inc. has collected the following data for the current year: Beginning Finished Goods Inventory Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 70 units 500 units 570 units $170 per unit $36 per unit $11 per unit $10 per unit $19,600 per year $7 per unit $12,000 per year OA. $28,910 OB. $44,900 OC. $40,910 OD. $3,900 SSIDI