B isnt my answer. I had to select one.

Dillon Company incurred the following costs while producing 560 units: direct materials, $6 per unit, direct labor, $29 per unit, variable manufacturing overhead, $16 per unit, total fixed manufacturing overhead costs, $11,200, variable selling and administrative costs, S8 per unit, total fixed selling and administrative costs, $7,280. There are no beginning inventories. What is the operating income using variable costing if 350 units are sold for $180 each? O A. $28,070 O B. $26,670 O C. $42,350 O D. $23,870