Below is a list of financial information for ABC Inc. (a retailer) for the year: Cost of goods sold $109,000 Cost of goods manufactured $91,500 Operating expenses $85,200 Sales revenues $370,200 The company's operating income equals to a) $261,200 b) $278.700 c) $176.000 d) $169.700 Gord Inc. produces cell phone cases. Total manufacturing costs are $420,000 when 60,000 cases are produced. Of this amount, total variable costs are $240,000. Compute total manufacturing costs when 90,000 cases are produced? (Assume the same relevant range for both production levels.) a) $540,000 b) $600,000 c) $630,000 d) $570,000