b$.$ The income $($loss$)$ under variable costing is:

$4.$ Razor Technologies reported $$254,000$ of income for the year by using variable costing. The company had no beginning inventory, planned and actual production of $50,000$ units, and sales of $47,000$ units. Standard variable manufacturing costs were $$15$ per unit, and total budgeted fixed manufacturing overhead was $$200,000.$ If there were no variances, income under absorption costing would be: