EJM Inc. sells a single product for $$8$ per unit. In the most recently completed period, the

company produced $120,000$ units and sold $100,000$ units. If the company's fixed costs for the

period were $$150,000$ and its variable costs are $60\%$ of the product's selling price, then what is

the company's operating income for the period using the contribution margin income statement?

a$.$ $$180,000$

b$.$ $$210,000$

c$.$ $$320,000$

d$.$ $$170,000$

e$.$ None of the above