Tucker, Inc. has collected the following data: Units produced 220 units Beginning Inventory 170 units Units sold 290 units Sales price $330 per unit Direct materials $58 per unit Direct labor $20 per unit Variable manufacturing overhead $14 per unit Fixed manufacturing overhead 660 per year Variable selling and administrative costs $5 per unit Fixed selling and administrative costs $14,900 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.) O A. $51,800 B. $52,010 C. $68,150 D. $67,570