Andys Water Pets Inc. makes 100-gallon plexiglass aquariums. They reported the following financial information for last year:

Direct labor:	3,000 hours @ $20 per hr.
Production manager salary:	$25,000
Factory rent:	$12,000
Equipment maintenance:	$5,000 (considered a variable expense)
Equipment depreciation:	$5,000
Production for the year:	12,000 units
Total Revenue:	$500,000
Total aquariums sold during the period:	15,000 units
Operating Income under variable costing (after non-production expenses):	$102,000

Assume that the fixed costs were the same on a per-unit basis during the prior period. What would Operating Income be under absorption costing? (Round per-unit costs to the nearest cent.)

Select one:

a. $113,745

b. $112,500

c. $91,500

d. $90,255

e. None of these options are correct.