Ethel started business this year and had the following costs: variable manufacturing cost per unit, $3: fixed manufacturing costs. $60,000; variable selling and administrative costs per unit $8; and fixed selling and administrative costs, $20,000. Ethel sells her product for $45 each. In addition, Ethel has provided the following information Planned production in units 10,000 Actual production in units 10,000 Number of units sold 9.272 Ethel's income under variable costing is: O a $227.240 O b. $243,256 O c. $323,061 O d. None of the other answers are correct. O e. $235,248 Next page