The Heartlake Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopes for last yea 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 $8.10 $1.85 $4.95 $78,000 $83,000 540,000 180,000 Using absorption costing, what is operating income for last year? (Round any intermediary calculations to the nearest cent.) O A. $1,458,000 OB. $2,073,800 OC. $125,800 OD. $842.200