77.Refer to the Tyson Manufacturing information below.

Tyson Manufacturing

Tyson Manufacturing has the following cost information available for 2019:

Direct materials	$6.00 per unit
Direct labour	$2.00 per unit
Variable manufacturing overhead	$1.50 per unit
Variable selling and administrative costs	$3.00 per unit
Fixed manufacturing overhead	$40 000
Fixed selling and administrative costs	$50 000

During 2019, Tyson produced 10 000 units out of which 9100 units were sold for $50 each.

What is net income under absorption costing?

a.	$251 250
b.	$254 850
c.	$285 000
d.	$299 850