Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit Variable manufacturing costs per unit Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) Units produced during the year Units sold during year $140 $63 $10 $32,000 $9,000 1,900 1,400 Using absorption costing, what is operating income for last year? (Round any intermediary calculations to the nearest whole dollar.) O A. $196,000 OB. $285,000 OC. $313,000 OD. $61,000