Cost volume profit analysis

Watson, Inc. has collected the following data for the current year: Beginning Finished Goods Inventory 70 units Units produced 510 units Units sold 580 units Sales price $160 per unit Direct materials $31 per unit Direct labor $16 per unit Variable manufacturing overhead $12 per unit Fixed manufacturing overhead $16,600 per year Variable selling and administrative costs $5 per unit Fixed selling and administrative costs $12,500 per year OA. $26,910 O B. $3,800 O C. $39,410 O D. $42,310