McFadden, Inc. has collected the following data. (There are no beginning inventories.)

Units produced	600		units
Sales price	$150		per unit
Direct materials	$40		per unit
Direct labor	$13		per unit
Variable manufacturing overhead	$6		per unit
Fixed manufacturing overhead	$19,500		per year
Variable selling and administrative costs	$4		per unit
Fixed selling and administrative costs	$15,700		per year

What is the ending balance in Finished Goods Inventory using variable costing if 450 units are sold?

A.$6,000

B.$8,850

C.$7,950

D.$2,850