Barrett,Inc The Beginning Finished Goods Inventory Costs Were $3300 Under Absorption

Barrett,Inc.reports the following information for the year ended December 31: $$\begin{array} { | l | r | l | } \hline \text { Beginning Finished Goods Inventory } & 60 & \text { units } \\\hline \text { Units produced } & 400 & \text { units } \\\hline \text { Units sold } & 460 & \text { units } \\\hline \text { Sales price } & \$ 160 & \text { per unit } \\\hline \text { Direct materials } & \$ 30 & \text { per unit } \\\hline \text { Direct labor } & \$ 12 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 15 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 15,900 & \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 10 & \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 12,500 & \text { per year } \\\hline\end{array}$$ The beginning Finished Goods Inventory costs were $3300 under absorption costing and $3420 under variable costing.
What is the operating income using variable costing?

A) $42,780
B) $45,200
C) $14,380
D) $4780