Obama Company sells its product for $26 per unit. During 2020, it produced 28000 units and sold 16000 units (there was no beginning inventory). Costs per unit are: direct materials $8, direct labour $7, and variable overhead $6. Fixed costs are: $448000 manufacturing overhead, and $56000 selling and administrative expenses. Cost of goods sold under absorption costing is

a)$336000.

b)$592000.

c)$624000.

d)$1036000.