Barrett, Inc. reports the following information for the year ended December 31: Beginning Finished Goods Inventory Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs The beginning Finished Goods Inventory costs were $3300 under absorption costing and 60units 400units 460units $160per unit $30per unit $12per unit $15per unit $15,900per year $10per unit $12,500per year $3420 under variable costing. What is the operating income using variable costing? A) $14,380 B) $42,780 C) $4780 D) $45,200