Dunn Company incurred the following costs while producing 450 units: direct materials, $8 per unit; direct labor, $21 per unit; variable manufacturing overhead, $17 per unit; total fixed manufacturing overhead costs, $6,750; variable selling and administrative costs, $6 per unit; total fixed selling and administrative costs, $4,050. There are no beginning inventories. What is the operating income using variable costing if 370 units are sold for $180 each? O A. $38,780 B. $47,360 C. $37,760 D. $36,560