Carla Vista Manufacturing began its operations on January 1 of the current year. Carla Vista produced 11800 units during the year, sold 9440 units at an average selling price of $22 per unit, and had 2360 units in ending inventory. Variable production costs were $14 per unit, variable selling expenses were $2 per unit, fixed overhead totaled $14160, and fixed selling and administrative expenses totaled $35400. Under variable costing, what was Carla Vista's operating income? $9912 ($30680) $11800 $7080