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

Marshall, Inc. has collected the following data for the current year: $\begin{array}{|l|c|}\hline \text { Beginning Finished Goods Inventory } & 50 \text { units } \\\hline \text { Units produced } & 510 \text { units } \\\hline \text { Units sold } & 560 \text { units } \\\hline \text { Sales price } & \$ 160 \text { per unit } \\\hline \text { Direct materials } & \$ 25 \text { per unit } \\\hline \text { Direct labor } & \$ 14 \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 17 \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 12,000 \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 4 \text { per unit } \\\hline \text {Fixed selling and administrative costs } & \$ 13,000 \text { per year } \\\hline\end{array}$
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