Marshall,Inc The Beginning Finished Goods Inventory Costs Were $3400 Under Absorption

Marshall,Inc.has collected the following data for the current year: $$\begin{array} { | l | r | l | } \hline \text { Beginning Finished Goods Inventory } & 50 & \text { units } \\\hline \text { Units produced } & 510 & \text { units } \\\hline \text { Units sold } & 560 & \text { units } \\\hline \text { Sales price } & \$ 160 & \text { per unit } \\\hline \text { Direct materials } & \$ 25 & \text { per unit } \\\hline \text { Direct labor } & \$ 14 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 17 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 12,000 & \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 4 & \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 13,000 & \text { per year } \\\hline\end{array}$$ The beginning Finished Goods Inventory costs were $3400 under absorption costing and $3000 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) $45,640
B) $30,400
C) $43,400
D) $3400