Tucker, Inc. has collected the following data. (There are no beginning inventories.) Units produced 210 units Units sold Sales price 210 units $480 per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $48 per unit $29 per unit $13 per unit $11,340 per year Variable selling and administrative costs Fixed selling and administrative costs $8 per unit $10,100 per year What is the operating income using variable costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A. $58,780 OB. $80,220 C. $18,900 OD. $20,580