Cullumber Industries manufactures and bottles energy drinks. Last year, the company made and bottled 2514000 units. Cullumberhas the capacity to manufacture and bottle 3014000 units per year. Cullumber has received a special offer from a grocery chain for 514000 bottles with a special label to be sold as the house brand energy drink. Cullumbers normal selling price is $0.80 per bottle. The special offer is for $370080 total ($0.72/bottle). Management estimates that the variable cost per bottle is $0.34; fixed manufacturing overhead is $0.22/bottle. Of the fixed costs assigned to this special order, $2500 is for the special labels, the remainder is attributable to costs that will be incurred regardless of whether the special order is produced. What is the operating income generated by the special order?

A) $82240

B) $79740

C) $192820

D) $195320