Rakestraw Company has the following information for April: Sales $400,000 Variable cost of goods sold. $190,000 Fixed manufacturing costs $50,000 Variable selling and administrative expenses. $32,200 Fixed selling and administrative expenses $26,400 Determine the Operating Income for Rakestraw Company for the month of April. $165,900 $223,400 $129,600 s101,400 Rakestraw Company has the following information for April: Sales $400,000 Variable cost of goods sold. $190,000 Fixed manufacturing costs $50,000 Variable selling and administrative expenses. $32,200 Fixed selling and administrative expenses $26,400 Determine the Manufacturing Margin for Rakestraw Company for the month of April. $210,000 $176,000 O $223,400 $198,000