Company O produced 300 units in 2021 and sold 280 units at $40 each. Other information for Company O is as follows:

Direct Materials	$5/unit	Variable Selling and Administrative	$1.50/unit
Direct Labor	$10/unit	Fixed Overhead	$600
Variable Overhead	$3/unit	Fixed Selling and Administrative	$400

What is the Cost of Goods Sold using Absorption Costing?

• A.

  $5,040

• B.

  $5,460

• C.

  $5,600

• D.

  $5,639.20