70 units 570 units 640 units S140 per unit $38 per unit Beginning Finished Goods Inventory Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 17 per unit $18 per unit $12,300 per year $4 per unit $14,000 per year The beginning Finished Goods Inventory costs were $3,200 under absorption costing and $2,500 under variable costing What is the operating income using absorption costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) O A. $29,929 O B. $15,929 O C. $32,489 O D. $3,200