Dunn Company incurred the following costs while producing 425 units: direct materials, $7 per unit, direct labor, $30 per unit; variable manufacturing overhead, $10 per unit total fixed manufacturing overhead costs, $5.950, variable selling and administrative costs, $2 per unit; total fixed selling and administrative costs, $3,400. There are no beginning inventories What is the operating income using vanable costing if 350 units are sold for $190 each? OA $37,900 OB. $47.250 OC. $38.950 OD. $38.600