Compute the net income under variable costing. PLEASE HELP ME!!!!

Belle Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year. Units produced this year 65,000 units Units sold this year 39,000 units Direct materials $ 21 per unit Direct labor $ 23 per unit Variable overhead $ 3 per unit Fixed overhead $ 438,750 in total Belle Company's product is sold for $73 per unit a Variable selling and administrative expense is $2 per unit and fixed selling and administrative is $290,000 per year. Compute the net income under variable costing Up Multiple Choice $207,250 $146,200 $74,000 $243,460 $327400