Carol is studying the working papers from her client's $2025$ income statement because her manager wants her to reconstruct that

same income statement without the benefit of first seeing the finished product. She knows the client uses standard costing within its

accounting system, but she has to figure out which inventory costing method it uses. The working paper shows the following details.

No other variances were reported, and the prior year per$-$unit costs were the same as the $2025$ per$-$unit costs.

$($d$)$

If the client had used the other costing method $($not the one determined in part $($a$)),$ how much income would it have reported last

year?

Operating income $