The Heartlake Corporation Manufactures and Sells Toy Gyroscopes

The Heartlake Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopes for last year. Using absorption costing, what is operating income for last year? (Round any intermediary calculations to the nearest cent.)

A) $859,800
B) $210,200
C) $1,344,000
D) $1,828,200