Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit $130 Variable manufacturing costs per unit $64 Variable selling and administrative expenses per unit $5 Fixed manufacturing overhead (in total) $30,000 Fixed selling and administrative expenses (in total) $5,000 Units produced during the year 1,500 Units sold during year 1,300 Using absorption costing, what is operating income for last year? (Round any intermediary calculations to the nearest whole dollar.) A. $279,700 B.$266,700 C. $169,000 D. $48,300