Dillon Company incurred the following costs while producing 425 units: direct materials, $13 per unit; direct labor, $27 per unit; variable manufacturing overhead, $17 per unit; total fixed manufacturing overhead costs, $5,950; variable selling and administrative costs, $3 per unit; total fixed selling and administrative costs, $3,400. There are no beginning inventories. What is the operating income using variable costing if 380 units are sold for $150 each? . . . . . O A. $24,850 O B. $25,480 O C. $25,990 O D. $34,200