A company had income of $$60,000$ using variable costing for a given period. Beginning and ending inventories for that period were $82,000$ units and $92,000$ units, respectively. If the fixed overhead application rate were $$10\mathrm{.}20$ per unit, what would operating income have been using full costing?

Multiple Choice

$($$$60,000).$

$$174,000.$

$$162,000.$

$$0.$

Cannot be determined from the information given.