B. It distinguishes between manufacturing and nonmanufacturing costs. Your answer is correct. Swan Textiles Inc. produces and sells a decorative pillow for $98.00 per unit. In operation, 2,200 units were produced and 1,800 units were sold. Actual fixed co amount budgeted for the month. Other information for the month includes per unit per unit per unit per unit Variable manufacturing costs $22.00 Variable marketing costs $3.90 Fixed manufacturing costs $14.00 Administrative expenses, all fixed $19.50 Ending inventories: Direct materials minus-Ominus- minus-Ominus- 400 WIP units Finished goods What is the operating income using variable costing? $56,080 This is the correct