Last year, Harold Company produced 1,400 units and sold 400 units. The company had no beginning inventory. Harold incurred the following costs: Direct materials per unit Direct labor per unit Variable overhead per unit Total fixed manufacturing overhead Total selling and administrative (all fixed) Sales Price per unit $34 $13 $15 $7,000 $20,000 $150 Operating income under variable costing is A. $8,200 O B. $33,200 O C. $35,200 OD. $13,200