At December $31,2023,$ Olimpo Corp had then following costs:

Direct manufacturing labor $$1,550$

Total manufacturing overhead cost $900$

Fixed manufacturing overhead cost $370$

Direct materials used. $770$

Total manufacturing cost incurred. $3,220$

Which is the variable manufacturing overhead cost at December $31,2023.$

a$.$

$$530$

b$.$

$$2,320$

c$.$

$$2,080$

d$.$

$$2,850$