Part 2 Question 3 of 25 > This test: 100 point(s) possible This question: 4 point(s) possible Petra, Inc. has collected the following data. (There are no beginning inventories.): 490 units Units produced Units sold Sales price 490 units $170 per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $40 per unit $25 per unit $30 per unit $18,000 per year Variable selling and administrative costs $10 per unit $10,000 per year Submit test Fixed selling and administrative costs What is the operating income using absorption costing? (Round any intermediate calculations to the nearest cent, and OA. $3,850 B. $8,750 C. $18,750 D. $13,850