X-Industries manufactures 3-D printers. For each unit, $3,400 of direct material is used and there is $2,600 of direct manufacturing labor at $16 per hour Manufacturing overhead is applied at $20 per direct manufacturing latior hour. Calculate the profit urned on 40 units of each uni t, O A. $3,250 O B. $35,880 O C. $65,320 OD. $11,500