Dude Company incurred the following costs while producing 550 units: direct materials, $6 per unit; direct labor, $26 per unit; variable manufacturing overhead, $17 per unit; total fixed manufacturing overhead costs, $9,900; variable selling and administrative costs, $2 per unit; total fixed selling and administrative costs, $6,600. There are no beginning inventories. What is the operating income using absorption costing if 550 units are sold for $160 each? . . . . . O A. $39,240 O B. $26, 160 O C. $43,450 O D. $22,740