77. Bjorni Inc. makes a single product, the Bjorn. Information for 2010 appears below Sales in units Production in units Beginning inventory Variable production cost per unit Variable selling cost per unit Fixed production cost per year Fixed selling and administrative cost per year Selling price per unit 200,000 250,000 $1.00 $0.30 $100,000 $50,000 $3.00 How much is the profit for the year under variable costing? A. $190,000 B. $275,000 C. $185,000 D. $125,000