Robusta Coffee Importers produced 7200 units in October and sold 7000 units in October at a sales price of $45 per unit. The Direct materials are $10 per unit, the Direct Labor is $2.50 per unit and the Variable MOH is $7.50 per unit. The monthly fixed Manufacturing Overhead costs are $140,000 and the monthly fixed Selling \& Administrative costs are $20,000. Using the contribution margin income statement format, what is the operating income earned in October? $175,000 $15,000 $35,000 $155,000