Dude Company incurred the following costs while producing 400 units: direct materials, $15 per unit; direct labor, $21 per unit; variable manufacturing overhead, $13; per unit; total fixed manufacturing overhead costs, $4,000; variable selling and administrative costs, $10 per unit; total fixed selling and administrative costs, $3, 200. There are no beginning inventories. What is the operating income using absorption costing if 400 units are sold for $160 each? A. $33, 200 B. $32, 290 C. $39, 390 D. $32, 190