Marie Manufacturing reported net income of $42,120 and has a 35% tax rate.

Marie manufactures a

product which sells for $20 per unit and whose variable costs are 62.5% of sales.

If Marie sold 23,040

units, what were the company's operating income and fixed costs (round your answer if necessary)?

a.

$64,800; $108,000

b.

$120,344; $167,656

c.

$172,800; $52,456

d.

$214,920; $94,576