Petra, Inc. has collected the following data. (There are no beginning inventories.): 530 units 530 units $190 per unit $30 per unit $10 per unit Variable manufacturing overhead $40 per unit Fixed manufacturing overhead $14,000 per year Variable selling and administrative costs $15 per unit Fixed selling and administrative costs $10,000 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.) Units produced Units sold Sales price Direct materials Direct labor