Dessa,IncReports the Following Information for the Year Ended December 31

Dessa,Inc.reports the following information for the year ended December 31: $$\begin{array} { | l | r | } \hline \text { Beginning Finished Goods Inventory } & 50 \text { units } \\\hline \text { Units produced } & 430 \text { units } \\\hline \text { Units sold } & 480 \text { units } \\\hline \text { Sales price } & \$ 150 \text { per unit } \\\hline \text { Direct materials } & \$ 25 \text { per unit } \\\hline \text { Direct labor } & \$ 14 \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 15 \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 15,500 \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 10 \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 14,000 \text { per year } \\\hline\end{array}$$ The beginning Finished Goods Inventory costs were $3,600 under absorption costing and $2,700 under variable costing.
What is the operating income using variable costing?

A) $41,280
B) $42,500
C) $11,780
D) $4,280