The Heartlake Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopen 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 520,000 Units sold during year 180,000 Using variable costing, what is the operating income for last year? O A $273,600 OB $112,600 C. $434,600 D$1,494,000