Just need some help on this please

I will rate kindly!

Many thanks and God bless!!!

Barrett, Inc. reports the following information for the year ended December 31: Beginning Finished Goods Inventory 70 units Units produced 400 units Units sold 470 units Sales price $180 per unit Direct materials 525 per unit Direct labor $14 per unit Variable manufacturing overhead $15 per unit Fixed manufacturing overhead $15,900 per year Variable selling and administrative costs $8 per unit Fixed selling and administrative costs $13,500 per year The beginning Finished Goods Inventory costs were $3,000 under absorption costing and $3,780 under variable costing. What is the operating income using variable costing? O A. $55,200 OB. $13,460 O C. $26,060 OD. $55,460