Dollar Company incurred the following costs while producing 610 units: direct materials, $9 per unit; direct labor, $23 per unit; variable manufacturing overhead, $10 per unit; total fixed manufacturing overhead costs, $15,250; variable selling and administrative costs, $8 per unit; total fixed selling and administrative costs, $9,150. There are no beginning inventories. What is the operating income using variable costing if 430 units are sold for $110 each? OA. $1,400 B. $25,800 OC. $4,840 OD. $5,900