possible Swan Textiles Inc. produces and sells a decorative pillow for $104.00 per unit. In the first month of operation, 2,200 units were produced and 1,900 units were sold. Actual fixed costs are the same as the amount budgeted for the month. The fixed cost budget is based on the production of 2,200 units. Other information for the month includes: Variable manufacturing costs Variable marketing costs Fixed manufacturing costs Administrative expenses, all fixed Ending inventories: Direct materials WIP Finished goods $22.10 per unit $4.00 per unit $16.00 per unit $23.00 per unit -0- -0- 300 units What is the operating income using variable costing? A. $148,010 B. $62,210 C. $117,610 D. $73,910