The Heartlake Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopes for last year Selling price per unit S8.40 S1.84 Variable manufacturing costs per unit Variable selling and administrative expenses per unit $4.75 $77,000 Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) $80,000 520,000 Units produced during the year Units sold during year 190,000 Using variable costing, what is the operating income for last year? A. $186,900 B. $1,596,000 C. $500,900 D. $343,900