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

SailFind,Inc.has collected the following data.(There are no beginning inventories. ) $$\begin{array} { | l | r |r| } \hline \text { Units produced } & 600 &\text { units } \\\hline \text { Sales price } & \$ 120 &\text { per unit } \\\hline \text { Direct materials } & \$ 10& \text { per unit } \\\hline \text { Direct labor } & \$ 10& \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 7 &\text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 16,400 &\text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 7 &\text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 11,700& \text { per year } \\\hline\end{array}$$ What is the operating income using variable costing if 500 units are sold?

A) $14,900
B) $43,000
C) $48,300
D) $11,100