During its first year of operations, Kima Ltd experienced the following: Units manufactured 70,000 Units sold 60,000 Product costs: Variable $10.50/unit Fixed $315,000 Selling and administrative: Variable $1.60/unit Fixed $140,000 The amount of variable costs deducted from revenues under the variable costing approach would be Select one: a. $831,000 b. $742,000 c. None of these d. $726,000 e. $847,000