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? O A. $5,639.20 B. $5,040 O C. $5,600 O D. $5,460