Jamba Company makes ceramic mugs and has the following costs for 2018: Selling price $8.00 / mug Variable production cost $2.10 / mug Variable selling cost $0.60 /mug Fixed production cost $350,000/year Fixed selling and administrative cost $60,000/year Production and sales in units for 2018 are as follows: Production Sales 110,000 95,000 What would operating income be for 2019 using variable costing? A. $93,500 B. $503,500 c. $141,227 D. $62,000