Hayes Company operated at normal capacity during the current year, producing $2460 units of its single product. Sales totalled 42039 units at an average price of $21.15 per unit. Variable manufacturing costs were $8.98 per unit, and variable marketing costs were $5.39 per unit sold. Fixed costs were incurred uniformly throughout the year and amounted to $162101 for manufacturing and $70480 for marketing. There were no opening inventories. What is Hayes operating income under absorption costing. Select one: a. $84644 b. $98645 c.$52443 d.$41137