Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit $120 Variable manufacturing costs per unit $62 Variable selling and administrative expenses per unit $10 Fixed manufacturing overhead (in total) $30,000 Fixed selling and administrative expenses (in total) $6,000 Units produced during the year 1,800 Units sold during year Using variable costing, what is the operating income for last year? 1,400 A $103,200 B. $67,200 C. $168,000 D. $31,200