Din Company incumed the following costs while producing 400 units dect mats, $8 per unit; direct labor, $29 perunt, variable manufacturing overheat $13 per unit, total food manufacturing ovetead costs, $7,500 val seling and adminis costs, $12 per unit, total food selling and adminstrative costs, $4.320. There are no beginning inventor What is the operating income uning absorption costing it 400 us we sold for $170 sach OA S OR SS24D OF MUXO 00 $11.300