Last year, Meether Company produced 11,000 units and sold 10,000 units. The company had no beginning inventory, Meether incurred the following costs. Direct materials per unit $34 Direct Inbor per unit $12 Variable overhead per unit $12 Total fund manufacturing overhead $55.000 Total selling and administrative (all fixed) $9.000 Sales Price per unit $150 Operating income under variable costing in O A $861.000 OB $856,000 C$870.000 OD 5920,000