Bethel,Inc What Is the Operating Income Using Variable Costing If 500

Bethel,Inc.has collected the following data.(There are no beginning inventories.) $\begin{array}{|l|r|l|}\hline \text { Units produced } & 530 &\text { units } \\\hline \text { Sales price } & \$140 &\text { per unit } \\\hline \text { Direct materials } & \$17&\text { per unit } \\\hline \text { Direct labor } & \$ 13 &\text { per unit } \\\hline \text { Variable mannufacturing overhead } & \$ 10 &\text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 19,200 &\text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 10 &\text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 10,000 &\text { per year } \\\hline\end{array}$ What is the operating income using variable costing if 500 units are sold?

A) $15,800
B) $45,000
C) $60,000
D) $4200