Stark Industries operated at normal capacity during the current year, producing 50137 units of its single product. Sales totalled 38659 units at an average price of $23.71 per unit. Variable manufacturing costs were $10.50 per unit, and variablee marketing costs were $4.18 per unit sold. Fixed costs were incurred uniformly throughout the year and amounted to $156431 for manufacturing and $60260 for marketing. There were no opening inventories.

What is Stark Industries operating income under absorption costing?

A) 11881

B) 168212

C) 132400

D) 182007