Dessa, Inc. reports the following information for the year ended December 31: 50 units 410 units 460 units 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 $30 per unit $10 per unit $16 per unit $15,300 per year $10 per unit $13,500 per year O A. $40,200 O B. $2,340 O c. $38,640 O D. $9,840 460 units 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 $30 per unit $10 per unit $16 per unit $15,300 per year $10 per unit $13,500 per year The beginning Finished Goods Inventory costs were $3,500 under absorption costing and $2,800 under variable costing What is the operating income using variable costing? O A. $40,200 O B. $2,340 O c. $38,640 O D. $9,840