Units produced 230 units Units sold 200 units Sales price $320 per unit Direct materials $50 per unit Direct labor $21 per unit Variable manufacturing overhead $12 per unit Fixed manufacturing overhead $230 per year Variable selling and administrative costs $10 per unit Fixed selling and administrative costs $14.000 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 $47.400 B. $31.200 OC $31.170 0547.200