The Hoops Corporation manufactures and sells hula hoops. The following data is related to sales and production of the hula hoops for last year. Selling price per unit $8.00 Variable manufacturing costs per unit $1.86 Variable selling and administrative expenses per unit $4.55 Fixed manufacturing overhead (in total) $77,000 Fixed selling and administrative expenses (in total) $85,000 Units produced during the year Units sold during year Using variable costing, what is the operating income for last year? 510,000 180,000 A. $448,200 B. $1,440,000 OC. $286,200 OD. $124,200