Jones Company incurred the following costs while producing 100 chairs:

Units produced	100	chairs
Direct materials	$ 10	per unit
Direct labor	15	per unit
Variable manufacturing overhead	3	per unit
Total fixed manufacturing overhead	2,000
Variable selling and administrative	4	per unit
Fixed selling and administrative	3,000

What is operating income using variable costing if 90 units were sold for $150 each?

• $4,840

• $5,620

• $7,620

• $5,820