Patrick, Inc. has collected the following data: \table[[Units produced,510,units],[Beginning Inventory,110,units],[Units sold,560,units],[Sales price,$300,per unit],[Direct...

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Accounting

Patrick, Inc. has collected the following data:
\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
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