Last year, Meether Company produced 18,200 units and sold 17,200 units. The company had no beginning inventory. Meether incurred the following costs:

Direct materials per unit	$31
Direct labor per unit	$15
Variable overhead per unit	$12
Total fixed manufacturing overhead	$91,000
Total selling and administrative	$7,000
Sales Price per unit	$170

Operating income under absorption costing is _____.

A. $1,833,400

B. $1,919,400

C.$1,840,400

D. $1,926,400