Altech Inc. has collected the following data. (There are no beginning inventories.) Units produced 560 units Sales price $110 per unit Direct materials $15 per unit Direct labor $10 per unit Variable manufacturing overhead 58 per unit Fixed manufacturing overhead $15,300 per year Variable selling and administrative costs 58 per unit Fixed selling and administrative costs $19,400 per year What is the operating Income using absorption costing if 550 units are sold? (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar) O A $4,349 O B. $24,024 O C. $8,421 OD. $3,524