Please help me sove this.

Dillon Company incurred the folowing costs while producing 550 units: direct materials, $7 per unit; direct labor, $28 per unit: variable manufacturing overhead, $17 per unit; total fixed overhead oosts, $9,900 variable seling and administrative costs, $2 per unit; total fied seling and administrative costs, $6,600. There are no beginning inventories. What is the operating income using variable costing 370 units are sold for $200 each? OA $54,020 XB $40,760 C $37,520 OD $38,260