Dexter Company incurred the following costs while producing 610 units: direct materials, $5 per unit; direct labor, $20 per unit; variable manufacturing overhead, $16 per unit; total fixed manufacturing overhead costs, $15,250; variable selling and administrative costs, $7 per unit; total fixed selling and administrative costs, $9,150. There are no beginning inventories. What is the operating income using absorption costing if 610 units are sold for $130 each?

A. 4,300

B. 25,620

C. 28,700

D. 10,800