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 $8.10 Variable manufacturing costs per unit $1.86 Variable selling and administrative expenses per unit $4.95 Fixed manufacturing overhead (in total) $75,000 Fixed selling and administrative expenses (in total) $81,000 Units produced during the year 540,000 Units sold during year 170,000 Using variable costing, what is the operating income for last year? O A $63,300 B. $375,300 OC. $1,377.000 D. $219,300