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	$62
Variable selling and administrative expenses per unit	$6
Fixed manufacturing overhead (in total)	$32,000
Fixed selling and administrative expenses (in total)	$6000
Units produced during the year	2000
Units sold during year	900

Using variable costing, what is the operating income for last year?

		$64,800
		$126,000
		$102,800
		$26,800