Damp Company incurred the following costs while producing 400 units: direct materials, $12 per unit; direct labor, $26 per unit; variable manufacturing overhead, $17 per unit; total fixed manufacturing overhead costs, $4,000; variable selling and administrative costs, $7 per unit; total fixed selling and administrative costo, $3,200. There are no beginning inventories. What is the operating income using absorption costing if 400 units are sold for $120 each? A. $14,080 B. $20,880 C. $16,000 D. $13,680