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 $1.50/unit Direct Labor Variable Selling and Administrative Fixed Overhead Fixed Selling and Administrative $10/unit $3/unit $600 Variable Overhead $400 What is the cost of Goods Sold using Absorption Costing? O A. $5,460 B. $5,600 C. $5,639.20 D. $5,040