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SquareDeal Mfg manufactures tables and desks, which are sold in sets of 4 chairs to a table to businesses, schools, and public facilities. They reported the following financial information for last year: 4. Direct Labor Production Manager Salary Factory Rent Equipment Maintenance 20,000 hrs @ $15/hr $80,000 $60,000 $5,000 (considered a variable expense) $25,000 25,000 units $12,000,000 30,000 Equipment Depreciation Production for the year Total Revenue Total table and chair sets sold during the period Operating Income under absorption costing (after non-production expenses) $5,000,000 What would Operating Income be under variable costing? (Round per-unit costs to the nearest cent,) A) $3,053,000 B) $3,350,000 C) $5,033,000 D) $7,524,800 E) $9,250,420