Diggs Company incurred the following costs while producing 425 units: direct materials, $5 per unit; direct labor, $24 per unit: variable manufacturing overhead, $13 per unit; total fixed manufacturing overhead costs $5.950; variable selling and administrative costs, $6 per unit total fixed selling and administrative costs, $3,400. There are no beginning inventories What is the operating income using absorption costing if 425 units are sold for $140 each? ... O A. $25,610 OB. $29,750 O C. $34.960 OD. $26,240