Tucker, Inc. has collected the following data Units produced 300 units Beginning inventory 180 units Units sold 370 units Sales price $400 per unit Direct materials $53 per unit Direct labor $21 per unit Variable manufacturing overhead $15 per unit Fixed manufacturing overhead, $600 per year Variable selling and administrative costs $8 per unit Fixed selling and administrative costs $14,100 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) O A $114 330 OB $112.110 OC. $97 270 OD. $97,410