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 $$70$ per unit a Variable selling and administrative expense is $$2$ per unit and fixed selling and administrative is

$$260,000$ per year. Compute the net income under variable costing.

a$.199,600$

b$.68,000$

c$.195,160$

d$.250,000$

e$.296,800$