under absorption costing the cost of goods sold would be 636623

Rebel Company manufactures a single product and has the following cost structure:

Variable costs per unit:
Production	$5
Selling and administrative	$3
Fixed costs in total:
Production	$32,000
Selling and administrative	$16,000

Last year there were no beginning inventories, 8,000 units were produced, and 7,800 units  were sold.

Under absorption costing, the cost of goods sold would be:

A) $62,400

B) $70,200

C) $71,000

D) $39,000