The selected answer is not my answer. I just had to select one.

Dunn Company incurred the following costs while producing 400 units: direct materials, $6 per unit, direct labor, $22 per unit, variable manufacturing overhead, $19 per unit, total fixed manufacturing overhead costs, $4,000, variable selling and administrative costs, $12 per unit, total fixed selling and administrative costs, $3,200. There are no beginning inventories. What is the operating income using absorption costing if 400 units are sold for $120 each? A. $14,150 OB, $21,350 O C. $14,650 D. $17,200