Just need some super quick help please

I will rate!

Many thanks and God bless!!!

Dude Company incurred the following costs while producing 550 units: direct materials, $13 per unit; direct labor, $22 per unit; variable manufacturing overhead, $10 per unit; total fixed manufacturing overhead costs, $9,900; variable selling and administrative costs, $3 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 $110 each? O A. $22.940 OB. $9,680 O C. $6,440 OD. $17,600