Alltech Inc What Is the Operating Income Using Absorption Costing If 500

Alltech Inc.has collected the following data.(There are no beginning inventories.) $\begin{array}{|l|r|l|}\hline \text { Units produced } & 510 &\text { units } \\\hline \text { Sales price } & \$ 120& \text { per unit } \\\hline \text { Direct materials } & \$ 19& \text { per unit } \\\hline \text { Direct labor } & \$15 &\text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 9 &\text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 16,000& \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 10& \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 12,100& \text { per year } \\\hline\end{array}$ What is the operating income using absorption costing if 500 units are sold? (Round any intermediate calculations to the nearest cent,and your final answer to the nearest dollar.)

A) $6600
B) $5715
C) $11,171
D) $19,015