The Heartlake Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopes for last year. $8.10 $1.87 $4.65 $80,000 $81,000 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 520,000 190,000 Using variable costing, what is the operating income for last year? A. $300,200 B. $461,200 C. $1,539,000 D. $139,200