A company's operating income was $74,500 using variable costing for a given period. Beginning and ending inventories for that period were 45,900 units and 50,900 units, respectively. Ignoring income taxes, if the fixed factory overhead application rate was $8.09 per unit, what would operating income have been using full costing?

A. $149,000.

B. Cannot be determined from the information given.

C. $114,950.

D. $32,025.

E. $101,800.