20./ The HF Corporation manufactures and sells toy gyroscopes, The followin the toy gyroscopes for last year. data is related to salkes and production of Selling price por unit Variable manufacturing costs per unit Variable seling and administrative expenses per unit Fxed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) Units produced during the yoar Units sold during year $8.10 $1.84 $4,95 $79,000 $80,000 550,000 150,000 Using absorption costing, what is operating income for last year? (Round any intermediary calculations to the near cent.) O A. $1,740.500 O B. $689,500 O C. $1,215,000 O D. $95,500