Dester Company incumed the following costs while producing 520 units: direct materials, $7 per unit, direct labor, $27 per unit, variable manufacturing overhead, $13 per un total fixed manufacturing overhead costs, $8,840, variable selling and administrative costs, $11 per unit; total foced selling and administrative costs, $5,200. There are no beginning inventories What is the operating income using absorption costing if 520 units are sold for $160 each? OA. $39,000 OB. $26,250 C. $23,700 OD. $37,740