Lewes Company produced 8,000 units of inventory and sold 6,000. The company incurred the following production costs: Variable manufacturing cost: $12.00 per unit Fixed manufacturing overhead cost: $60,000 total Assuming the company sells its product at a price of $27.50 per unit, and incurred $10,000 in selling and administrative cost, what is the amount of net income under variable costing? Select one: A. $8,000 o B. $107,000 o C. $68,000 D. $23,000