?Fasetech, Inc. has collected the following data.? (There are no beginning? inventories.)

Units produced	510	units
Sales price	?$150	per unit
Direct materials	?$16	per unit
Direct labor	?$10	per unit
Variable manufacturing overhead	?$10	per unit
Fixed manufacturing overhead	?$16,000	per year
Variable selling and administrative costs	?$9	per unit
Fixed selling and administrative costs	?$10,500	per year

What is the operating income using absorption costing if 500 units are? sold? (Round any intermediate calculations to the nearest? cent, and your final answer to the nearest? dollar.)

A.?$27,500

B.?$38,315

C.?$26,315

D.?$31,641