what was the variable cost net operation income last year?

Jim's Software Company provided the following data pertain to last year's operations: Units in beginning inventory 0 Units Produced 25,000 Units Sold 23,000 Selling Price per unit $70 Variable costs per unit: Direct Materials $15 Direct Labor $22 Overhead $7 Period $5 Fixed costs: Overhead $350,000 Period $110,000 What was the variable costing net operating income last year? O A. $137,940 O B. $13,000 O c. $166,000 O D. $51,000