Bobcat Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit Nariable manufacturing costs per unit Variable selling and administrative expenses per unit $6 $32,000 Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) Units produced during the year Units sold during year $6000 2000 900 Using variable costing, what is the operating income for last year? $126,000 $64,800 $26,800 $102,800