Patrick, Inc. has collected the following data. $($There are no beginning inventories.$)$

Units produced

Units sold

Sales price

Direct materials

Direct labor

Variable manufacturing overhead

Fixed manufacturing overhead

$590$ units

$590$ units

$$450$ per unit

$$43$ per unit

$$31$ per unit

$$28$ per unit

Variable selling and administrative costs

Fixed selling and administrative costs

$$11,210$ per year

$$14$ per unit

$$10,900$ per year

What is the operating income using absorption costing? $($Round any intermediate calculations to the nearest cent, and you

A$.$ $$194,110$

B$.$ $$186,160$

C$.$ $$174,950$

D$.$ $$71,390$

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