Day Enterprises sells a single product for $37 per unit. Direct materials costs were $9 per unit, while direct labour and variable manufacturing overhead costs were $8 and $3 respectively. Fixed manufacturing overhead costs amount $24,000 per month. Variable selling costs are $5 per unit. Fixed selling costs are $9,000 per month. Last month, the company produced 10,000 units and sold 6,000 units. What is Day Enterprises operating income using variable costing?

• A. $45,400
• B. $52,600
• C. $48,600
• D. $39,000