O Dollar Company incurred the following costs while producing 520 unite direct materiais, 11 per unit, direct labor, $21 per unit; variable manufacturing overhead, 613 per unit total food manufacturing overhead costs, 58,840, variable selling and administrative costs, 58 per unit, total fixed selling and administrative costs, 55,200. There are no beginning inventorien What is the operating income using absorption conting 520 units are sold for $200 each? A540,300 B. $51.450 OC. $37,410 OD 562.400