Petra, Inc. has collected the following data. (There are no beginning inventories.); Units produced 480 units Units sold 480 units Sales price $210 per unit Direct materials $40per unit Direct labor $35per unit Variable manufacturing overhead $30 per unit Fixed manufacturing overhead $11,000 per year Variable selling and administrative costs $10 per unit Fixed selling and administrative costs $10,000 per year What'is the operating income using absorption costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) $24,600 $29.400 $39.400 $34,600 O search o E e **