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 460 units 460 units $220 per unit $30 per unit $35 per unit $10 per unit $22,000 per year $20 per unit $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.) O A. $34,700 OB. $25,500 OC. $44,700 OD. $35,500