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 conte Fixed selling and administrative costs 480 units 480 units $210 per unit $40 per unit $35 per unit $30 per unit $11,000 per year $10 per unit $10,000 per your in abortion costa? Round an intermediate calculations to the stant and your final answer to the nearest dollar What is the onerating income O A $29.400 OB. $34,600 OC. $24,600 OD. $39,400