Marshall, Inc. has collected the following data for the current year. Beginning Finished Goods Inventory Units produced Units sold 70 units 500 units 570 units Sales price Direct materials Direct labor $170 per unit $36 per unit $11 per unit Variable manufacturing overhead Fixed manufacturing overhead $10 per unit $19,600 per year Variable selling and administrative costs $7 per unit $12,000 per year possible Fixed selling and administrative costs The beginning Finished Goods Inventory costs were $3,900 under absorption costing and $2,500 under variable costing. What is the operating income using absorption costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar) OA. $28,910 OB. $44,900 OC. $40,910 OD. $3,900