Please help

Riverbed sells its product for $81 per unit. During 2025 , it produced 121400 units and sold 106400 units. Costs per unit are: direct materials $26, direct labor $10, variable overhead $5, and variable operating expenses $3. Fixed costs are $971200 manufacturing overhead, and $74500 operating expenses. Assuming no variances were reported, no beginning inventory exists, and the company uses variable costing, what will be reported as operating income? $2997500$2282700$2891100$2601900