Watson,Inc The Beginning Finished Goods Inventory Costs Were $3,800 Under Absorption

Watson,Inc.has collected the following data for the current year: $$\begin{array} { | l | r |l| } \hline \text { Beginning Finished Goods Inventory } & 50& \text { units } \\\hline \text { Units produced } & 560 &\text { units } \\\hline \text { Units sold } & 610 &\text { units } \\\hline \text { Sales price } & \$ 180 &\text { per unit } \\\hline \text { Direct materials } & \$ 27& \text { per unit } \\\hline \text { Direct labor } & \$ 16& \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 15 &\text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 16,900 &\text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 7 &\text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 13,500& \text { per year } \\\hline\end{array}$$ 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) $38,849
C) $52,349
D) $3,800