Indiana Corporation produces a single product that it sells for $9 per unit. During the first year of operations, 100,000 units were produced and 90,000 units were sold. Manufacturing costs and selling and administrative expenses for the year were as follows: Raw materials Direct labour Factory overhead Selling and administrative Variable Costs Fixed Costs $1.75 per unit produced 1.25 per unit produced $100,000 70,000 0.50 per unit produced 0.60 per unit sold What was Indiana Corporation's operating income for the year using absorption costing? A. $181,000. B. $271,000. C. $281,000. D. $371,000