Explain how this is solved

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 $60 $9 $35,000 $7,000 1,900 1,200 Using variable costing, what is the operating income for last year? O A. $61,200 B. $19,200 OC. $144,000 D. $103,200