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Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit Variable manufacturing costs per unit Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) Units produced during the year Units sold during year $120 $64 $7 $30,000 $8,000 2,000 900 Using absorption costing, what is operating income for last year? (Round any intermediary calculations to the nearest whole dollar.) O A. $164,800 OB. $108,000 OC. $177,400 OD. $22,600 In the last reporting period, Helena's Heavenly Fixture Company recorded 90,000 units sold for the first time in the history of the company. The price per unit was $87.05 and variable costs per unit at $37.52. Compute the contribution margin. Next, compute the fixed costs if the operating income is $4,080,000 A. $3,376,800; $3,784,800 O B. $4,457,700; $377,700 O C. $7,834,500; $7,426,500 OD. $3,376,800; $2,968,800 Poplar Mills Incorporated has a predicted operating income of $67,000. Its total variable expenses are $23,000 and its total fixed expenses are $30,000. It has a unit contribution margin of $10. Poplar Mills' breakeven sales in units is A. 7,400 units. OB. 12,000 units O C. 3,700 units. OD. 3,000 units