Just need some help on this please

I will rate!

Many thanks and God bless!!!

Bethel, Inc. has collected the following data. (There are no beginning inventories.) Units produced 560 units Sales price $140 per unit Direct materials $11 per unit Direct labor S14 per unit Variable manufacturing overhead $9 per unit Fixed manufacturing overhead $19,300 per year Variable selling and administrative costs $10 per unit Fixed selling and administrative costs $20,000 per year What is the operating income using variable costing if 550 units are sold? O A. $15,100 O B. $52,800 O C. $57,000 OD. $13,500