Andrew Co$.$ Company makes ceramic mugs and has the following costs for $2017$ and $2018$:Selling price $$8\mathrm{.}00$ per mugVariable production cost $$2\mathrm{.}20$ per mugVariable selling cost $$0\mathrm{.}40$ per mugFixed production cost $$360,000$ per yearFixed selling and administrative cost $$80,000$ per year.Production and sales in units for $2017$ and $2018$ are as followsYearProductionSales$2017100,00090,0002018100,000110,000$ what would income be for $2018$ using full$-$absorption costing?