I would like to see how you got the answer (Equations)

Thank you

(CPA adapted) Indiana Corporation began its operations on January 1,2005 , and produces a single product that sells for $9.00 per unit. Production is 100,000 units and 90,000 units are sold in 2005 . There is no work-in-process inventory at December 31, 2005. Manufacturing, marketing, and administrative costs for 2005 are as follows: The cost driver for manufacturing costs is units produced, and the cost driver for nonmanufacturing costs is units sold. Indiana's operating income for 2005 using variable costing is: a. $181,000 b. $271,000 c. $281,000 d. $371,000