Bethel, Inc. has collected the following data. (There are no beginning inventories.) Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 530 units $140 per unit $17 per unit $13 per unit $10 per unit $19,200 per year $10 per unit $10,000 per year What is the operating income using variable costing if 500 units are sold? O A. $4,200 O B. $60,000 OC. $15,800 OD. $45,000