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 $8.40 Variable manufacturing costs per unit $1.88 Variable selling and administrative expenses per unit $4.55 Fixed manufacturing overhead (in total) $80,000 Fixed selling and administrative expenses (in total) $81,000 Units produced during the year 520,000 Units sold during year 160,000 Using absorption costing, what is operating income for last year? (Round any intermediary calculations to the nearest cent.) A. $859,800 B. $1,344,000 C. $1,828,200 D. $210,200