Dent Company incurred the following costs while producing 560 units: direct materials, $14 per unit; direct labor, $22 per unit; variable manufacturing overhead, $18 per unit; total fixed manufacturing overhead costs, $11,200: variable selling and administrative costs, $2 per unit; total fixed selling and administrative costs, $7.280. There are no beginning inventories. What is the operating income using absorption costing if 560 units are sold for $190 each? A. $57,620 B. $56,560 C. $39,140 D. $41,740