Just need some quick help please

I will rate!

Many thanks and God bless!!!

Dude Company incurred the following costs while producing 580 units: direct materials, $8 per unit; direct labor, 530 per unit; variable manufacturing overhead, $20 per unit, total fixed manufacturing overhead costs, $12,180; variable selling and administrative costs, $10 per unit; total fixed selling and administrative costs, $8,120. There are no beginning inventories. What is the operating income using variable costing if 360 units are sold for $180 each? O A. $23,620 O B. $20,020 O C. $40,320 OD. $24.640