The following information is for the Jeffries Corporation: Product A: Revenue $9.00 Variable Cost $5.00 Product B: Revenue $32.00 Variable Cost $14.00 Total fixed costs $228,000 What is the operating income of Jeffries Corporation, assuming actual sales total 35,600 units, and the sales mix is three units of Product A and one unit of Product B? A. $525,100 B. $495,000 C. $ 39,000 D. $ 267, 000