Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: SWEATSHIRTS T-SHIRTS Production and sales volume 69,000 units 30,000 units Selling price $16.00 $29.00 Direct material $3.00 $5.00 Direct labor $4.50 $8.20 Manufacturing overhead $2.00 $3.00 Gross profit $6.50 $12.80 Selling and administrative $4.00 $7.00 Operating profit $2.50 $5.80 OA. $730,500 OB. $277,500 OC. $103,500 OD. $174,000