Patrick, Inc. has collected the following data:

$\backslash$table$[[$Units produced,$510,$units$],[$Beginning Inventory,$110,$units$],[$Units sold,$560,$units$],[$Sales price,$$300,$per unit$],[$Direct materials,$$55,$per unit$],[$Direct labor,$$33,$per unit$],[$Variable manufacturing overhead,$$28,$per unit$],[$Fixed manufacturing overhead,$$18,870,$per year$],[$Variable selling and administrative costs,$$5,$per unit$],[,$$$11,200,],[$Fixed selling and administrative costs,,per year$]]$

What is the operating income using variable costing? $($Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.$)$

A$.$ $$82,320$

B$.$ $$68,320$

C$.$ $$67,760$

D$.$ $$70,170$