Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Macadamia Co. produced and sold 40,000 units last year. Per unit revenue and costs were as follows:

Fixed manufacturing overhead and administrative salaries are fixed costs. The per unit amounts are based on last year's production.
-Calculate last year's operating income when the company produced and sold 40,000 units.

A) $0
B) $<200,000>
C) $<500,000>
D) $<800,000>
E) $<1,000,000>