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 50 units 440 units 490 units $170 per unit S30 per unit 10 per unit 15 per unit $16,000 per year $8 per unit $12,500 per year The beginning Finished Goods Inventory costs were $3,900 under absorption costing and $2,750 under variable costing What is the operating income using variable costing? O A. $54,800 B. $52,430 O C. $15,430 O D. $23,930