Last year, Harold company produced 16700 units and sol 15700 units, the company had no beginning inventory. Harold incurred the following costs: Direct variable per unit: $38
Direct labor per unit: $10
Variable overhead per unit: $10
Total fixed manufaturing overhead: $83500
Total selling and administrative: $24000
Sales per unit: $140

Operating income under absorption is?

A: 1232000
B: 1153500
C: 1177500
D: 1256000