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 Variable manufacturing costs per unit Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) Units produced during the year Units sold during year $8.40 $1.85 $4.85 $75,000 $83,000 520,000 180,000 Using absorption costing, what is gross profit for last month? (Round any intermediary calculations to the nearest cent.) O A. $1,870,200 OB. $358,200 OC. $1,512,000 OD. $1,153,800