Damp Company incurred the following costs while producing 400 units: direct materials, $12 per unit; direct labor, $22 per unit; variable manufacturing overhead, $18 per unit; total fixed manufacturing overhead costs, $4,000; variable selling and administrative costs, $11 per unit; total fixed selling and administrative costs, $3,200. There are no beginning inventories. What is the operating income using variable costing if 390 units are sold for $120 each? OA. $15,130 OB. $22,230 OC. $15,030 O D. $19,320

Damp Company incurred the following costs while producing 400 units: drect materials, $12 per unit; direct labor, $22 per unit: variable manufacturing overthead, $18 per unit total fiued manufacturing ovethead costs, \$4,000; variable selling and administrative costs, $11 per unit; total foued selling and administrative costs, $3,200. Thare are no beginning imventories. What is the operating income using varlable costing if 390 units are sold for $120 each? A. 515,130 8. $22.230 C. $15,030 D. $19,320