Dent Company incurred the following costs while producing 425 units: direct materials, $8 per unit; direct labor, $29 per unit; variable manufacturing overhead, $16 per unit; total fixed manufacturing, $5,950; variable selling and administrative costs, $4 per unit; total fixed selling and administrative costs, $3,400. There are no begining inventories.

What is the operating income using absorption costing if 425 units are sold for $200 each?

A. $43,560

B. $44,330

C. $52,910

D. $51,425