Petra, Inc. has collected the following data. (There are no beginning inventories.): Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 470 units 470 units $230 per unit $40 per unit $15 per unit $20 per unit $25,000 per year $10 per unit $15,000 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.) O A. $32,850 O B. $28,150 OC. $47,850 OD. $43,150