Alpha Company manufactures a single product, the Whiz Mixer kitchen appliance, which it sells for $$34$ per unit. Information about costs, production, and sales for the month of March is provided below:

Variable Costs

Fixed Costs

Direct materials

$$11\mathrm{.}00/$unit

Manufacturing overhead

$$26,000$

Direct labour

$$4\mathrm{.}00/$unit

Selling and Administration

$$11,000$

Variable manufacturing overhead

$$2\mathrm{.}75/$unit

Units produced in period

$5,000$

Variable selling$/$administration

$$1\mathrm{.}00/$unit

Units sold in period

$5,000$

Beginning inventory

$$0$

What is the operating income for Alpha Company under a variable costing system?

$($Pick the following correct answer please$)$

a$.$

$$44,250$

b$.$

$$226,750$

c$.$

$$55,250$

d$.$

$$39,250$