Alltech Inc. has collected the following data. (There are no beginning inventories.) Units produced 530 units Sales price $140 per unit Direct materials $17 per unit Direct labor $10 per unit Variable manufacturing overhead $10 per unit Fixed manufacturing overhead $15,800 per year Variable selling and administrative costs $9 per unit Fixed selling and administrative costs $17,200 per year What is the operating income using absorption costing if 500 units are sold? (Round any intermediate O A. $14,895 O B. $36,295 O c. $18,200 OD. $21,591