Diggs Company incurred the following costs while producing $520$ units: direct materials, $$14$ per unit; direct labor, $$29$ per unit; variable manufacturing overhead, $$20$ per unit; total fixed manufacturing overhead costs, $$8,840$; variable selling and administrative costs, $$8$ per unit; total fixed selling and administrative costs, $$5,200.$ There are no beginning inventories.

What is the operating income using absorption costing if $520$ units are sold for $$120$ each?

A$.$ $$11,440$

B$.$ $$3,110$

C$.$ $$17,150$

D$.$ $$6,000$