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

Selling price per unit	$150
Variable manufacturing costs per unit	$63
Variable selling and administrative expenses per unit	$8
Fixed manufacturing overhead (in total)	$34,000
Fixed selling and administrative expenses (in total)	$9000
Units produced during the year	1700
Units sold during year	1000

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

		$50,000
		$232,000
		$216,000
		$150,000