Watson, Inc. has collected the following data for the current year:

Beginning Finished Goods Inventory	50	units
Units produced	560	units
Units sold	610	units
Sales price	$180	per unit
Direct materials	$27	per unit
Direct labor	$16	per unit
Variable manufacturing overhead	$15	per unit
Fixed manufacturing overhead	$16,900	per year
Variable selling and administrative costs	$7	per unit
Fixed selling and administrative costs	$13,500	per year

The beginning Finished Goods Inventory costs were $3,800 under absorption costing and $2,000 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.)

A. $56,619

B. $3,800

C. $38,849

D. $52,349