In its first month of business, Topeka, Inc. made and sold 480 units and reported the following information: Sales price $210 per unit Direct materials $40 per unit Direct labor $35 per unit Variable MOH $30 per unit Fixed MOH $11,000 per month Variable selling and admin. costs $10 per unit Fixed selling and admin. costs $10,000 per unit What is Topeka's operating income using absorption costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A. $24,600 OB. $39,400 OC. $29,400 OD. $34,600