Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year.

Selling price per unit	$140
Variable manufacturing costs per unit	$64
Variable selling and administrative expenses per unit	$5
Fixed manufacturing overhead? (in total)	$31,000
Fixed selling and administrative expenses? (in total)	$8,000
Units produced during the year	1,900
Units sold during year	1300

Using absorption? costing, what is operating income for last? year? (Round any intermediary calculations to the nearest whole? dollar.)

a. 182000

b. 271500

c. 284500

d. 63500