Use the following data for Questions 36.

Donovan Company incurred the following costs while producing 2,000 units: direct materials, $15 per unit; direct labor, $5 per unit; variable manufacturing overhead, $12 per unit; variable selling and administrative costs, $14 per unit; total fixed overhead costs, $20,000; total fixed selling and administrative costs, $10,000. There are no beginning inventories.

What is the operating income using variable costing if 1,900 units are sold for $100 each?

$57,400

$72,600

$80,200

$102,600