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 $8.30 Variable manufacturing costs per unit $1.83 Variable selling and administrative expenses per unit $4.95 Fixed manufacturing overhead (in total) $76,000 Fixed selling and administrative expenses (in total) $85,000 Units produced during the year Units sold during year 180,000 Using variable costing, what is the operating income for last year? 520,000 O A $273,800 OB. $112.500 OC. $434,600 OD. $1494,000