Lewes Company Produced 8,000 Units of Inventory and Sold 6,000

Lewes Company produced 8,000 units of inventory and sold 6,000.The company incurred the following production costs: Variable manufacturing cost: $12.00 per unit
Fixed manufacturing overhead cost: $60,000
Assuming the company sells its product at a price of $25 per unit,and incurred $10,000 in selling and administrative cost,what is the amount of net income under variable costing?

A) $107,000
B) $68,000
C) $23,000
D) $8,000