Doon Company incurred the following costs while producing 425 units: direct materials, $15 per unit; direct labor, $22 per unit; variable manufacturing overhead, $14 per unit, total fixed manufacturing overhead costs, 55,950; variable selling and administrative costs, $4 per unit; total fixed selling and administrative costs, $3,400. There are no beginning inventories. What is the operating income using variable costing if 400 units are sold for $130 each? O A. $22,250 OB. $21,000 O C. $20,650 OD. $30,000