Patrick, Inc. has collected the following data. (There are no beginning inventories.) Units produced 520 units Units sold 520 units Sales price $480 Direct materials $44 Direct labor $32 Variable manufacturing overhead $30 Fixed manufacturing overhead $7800 Variable selling and administrative costs $11 per unit per unit per unit per unit per year per unit Fixed selling and administrative costs $10,300 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.) $170,660 $188,760 O $55,120 $60,840

Patrick, Inc. has collected the following data. (There are no beginning inventories.) What is the operating income using variable costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) $170,660 $188,760 $55.120 $60,840