Dillon Company incurred the following costs while producing 600 units: direct materials, $ 9 per unit; direct labor, $ 21 per unit; variable manufacturing overhead, $ 17 per unit; total fixed manufacturing overhead costs, $ 13,200; variable selling and administrative costs, $7 per unit; total fixed selling and administrative costs, $ 8,400. There are no beginning inventories. What is the operating income using absorption costing if 600 units are sold for $ 150 each?

A. 15,840

B. 20,460

C. 36,000

D. 37,440

I need assistance working this problem out. When I work it out I come up with the number 41,400 but that is not an option of what is given.