operating income for last year using variable costing

er Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year Selling price per unit Variable manufacturing costs per unit Variable selling and administrative expenses per unit Foxed manufacturing overhead (in total) Fiked selling and administrative expenses (in total) Units produced during the year Units sold during year $170 $64 S7 $30,000 S7,000 1,600 1,000 Using variable costing, what is the operating income for last year? O A $136,000 O B. $62,000 OC. $99,000 O D. $170,000