Dent Company incurred the following costs while producing 550 units: direct materials, $15 per unit; direct labor, $27 per unit; variable manufacturing overhead, $20 per unit; total fixed manufacturing overhead costs, $9,900; variable selling and administrative costs, $7 per unit; total fixed selling and administrative costs, $6,600. There are no beginning inventories. What is the operating income using variable costing if 390 units are sold for $170 each? A. $39,390 OB. $25,620 OC. $22,890 OD. $25,770