During its first year of operations, the McCormick Company incurred the following manufacturing costs:

The company produced $32,000$ units, and sold $26,500$ units, leaving $5,500$ units in inventory at year$-$end. Income calculated under variable costing is

determined to be $$380,000.$ How much income is reported under absorption costing?

a$.636,000$

b$.424,000$

c$.336,000$

d$.380,000$

e$.309,000$