Belle Company reports the following information for the current year. All beginning inventory amounts equaled $$0$ this year.

$\backslash$table$[[$Units produced this year,$65,000$ units$],[$Units sold this year,$39,000$ units$],[$Direct materials,$$21$ per unit$],[$Direct labor,$$23$ per unit$],[$Variable overhead,$$3$ per unit$],[$Fixed overhead,$$438,750$ in total$]]$

Belle Company's product is sold for $$73$ per unit. Variable selling and administrative expense is $$2$ per unit and fixed selling and administrative is $$290,000$ per year. Compute the net income under absorption costing.

Select one:

a$.$ $$257,200$

b$.$ $$74,000$

c$.$ $$243,460$

d$.$ $$382,750$

e$.$ $$72,200$