Hayes Company operated at normal capacity during the current year, producing 51260 units of its single product. Sales totalled 38333 units at an average price of 523 49 per unit. Variable manufacturing costs were $10.10 per unit, and variable marketing costs were 55.07 per unit sold. Fixed costs were incurred uniformly throughout the year and amounted to S174098 for manufacturing and 574858 for marketing. There were no opening inventories. What is Hayes operating income (loss) under absorption costing! Select one: ca. $113879 b: $69975 C. $318931 ed. $188368