Dent Company incurred the following costs while producing 480 units direct materials. $14 per unit direct labor $25 per unit variable manufacturing overhead $13 per un total fed manufacturing overhead costs $7680 variable Selling and administrative costs $11 per un total fixed selling and administrative st. 54320. There are no beginning inventories What is the operating income using variable costing W 420 units are sold for 5120 each? OA $12.480 OB. 516.140 OC. 511520 OD. 523 520