Dunn Company incurred the following costs while producing 450 units: direct materials, S15 per unit; direct labor, $24 per ui; variable manufacturing averhead, $17 per unit; total fixed manufacturing averhead costs, $6,750; variable selling and adminlstrative costs, $8 per unlt; total flxed sel ng and acminlstrative costs, $4,050. There are no beginning Inventorles. What is the operating income using absorplion costing if 450 units are sold for $120 each? A. $22,960 O B. $14,400 Oc. S12,160 D. S12,760