Tucker, Inc. has collected the following data:

$\backslash$table$[[$Units produced,$210$ units$],[$Beginning Inventory,$200$ units$],[$Units sold,$280$ units$],[$Sales price,$$350$ per unit$],[$Direct materials,$$59$ per unit$],[$Direct labor,$$21$ per unit$],[$Variable manufacturing overhead,$$11$ per unit$],[$Fixed manufacturing overhead,$$630$ per year$],[$Variable selling and administrative costs,$$10$ per unit$],[$Fixed selling and administrative costs,$$14,300$ per year$]]$

A$.$ $$54,580$

B$.$ $$71,680$

C$.$ $$54,790$

D$.$ $$69,720$