Quasimodo Company produces and sells only one product. The following data relates to Quasimodo$$s operations for the year just ended:

Selling price per unit...................................

$$121$

Units in beginning finished goods inventory...................................................................

$0$

Units produced...........................................

$4,300$

Units sold...................................................

$4,000$

Units in ending finished goods inventory...

$300$

Variable costs per unit:

Direct materials...........................................

$$44$

Direct labor.................................................

$$35$

Variable manufacturing overhead...............

$$7$

Variable selling and administrative.............

$$5$

Fixed costs:

Fixed manufacturing overhead...................

$$34,400$

Fixed selling and administrative..................

$$72,000$

$1.$Q$$s operating income for the year under variable costing is:

a$.$$$16,000$

b$.$$$22,600$

c$.$$$24,100$

d$.$$$13,600$