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

Belle Company's product is sold for $$71$ per unit. Variable selling and administrative expense is $$2$ per unit and fixed selling and administrative is

$$270,000$ per year. Compute the net income under absorption costing.

a$.381,750$

b$.113,000$

c$.70,000$

d$.288,000$

e$.210,700$