Bethel, Inc. has collected the following data. (There are no beginning inventories.) 550 units Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $140 per unit 19 per unit 12 per unit $6 per unit $17,500 per year S9 per unit $15,600 per year What is the operating income using variable costing if 500 units are sold? OA. $54,400 O B. $13,900 O C. $47,000 O D. $10,100