A company had income of $59,500 using variable costing for a given period. Beginning and ending inventories for that period were 81,900 units and 91,900 units, respectively. If the fixed overhead application rate were $10.19 per unit, what would operating income have been using full costing?

Multiple Choice

($59,500).

$173,800.

$161,400.

$0.

Cannot be determined from the information given.