Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year. $120 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 $65 $9 $33,000 $8,000 1,800 1,300 Using variable costing, what is the operating income for last year? O A. $100,800 O B. $18,800 O C. $156,000 O D. $59,800