Dessa, Inc. reports the following information for the year ended December 31: The beginning Finished Goods Inventory costs were $3,600 under absorption costing and $2,700 under variable costing. What is the operating income using variable costing? Supporting Materials 50 units unts Beginning Finished Goods Inventory Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $150 per unit $45 per unit $14 per unit $15 per unit $15,500 per year $10 per unit $14,000 per year $41,280 $42,500 $11.780 $4.280