The following information for the past year for the Blaine Corporation has been provided: Fixed costs: Manufacturing Marketing Administrative Variable costs: Manufacturing Marketing Administrative $105,000 23,000 25,000 $118,000 26,000 32,000 During the year, the company produced and sold 60,000 units of product at a seling price of $16.28 per unit. There was no beginning inventory of product at the beginning of the year OA. $822,600 B. $975,600 c. $646,600 OD. $799,600