Jones Company incurred the following costs while producing 550 unites" direct materials, $12 per unit; direct labor, $21 per unit; variable manufacturing overhead, $14 per unit; total fixed manufacturing overhead costs, $9,000; variable selling and administrative costs, $4 per unit; total fixed selling and administrative costs, $6,000. There are no beginning inventories.

What is the operating income using absorption costing if 550 units are sold for $170 each?

A. $31,100

B. $48,950

C. $33,800

D. $47,600