Petra Inc has collected the following data. (There are no beginning inventories.)

What is the operating income using absorption costing?

Petra, Inc. has collected the following data. (There are no beginning inventories.): Units produced 600 units Units sold 600 units Sales price $190 per unit Direct materials $40 per unit Direct labor $35 per unit Variable manufacturing overhead $10 per unit Fixed manufacturing overhead $22,000 per year Variable selling and administrative costs $20 per unit Fixed selling and administrative costs $10,000 per year What is the operating income using absorption costing? (Round any intermediate calculat O A. $19,000 OB. $41,000 O C. $29,000 O D. $31,000