Jean Peck's Furniture manufactures tables for hospitality sector. It takes only bulk orders and each table is sold for $$500$ after negotiations. In the month of January, it manufactures $3,200$ tables and sells $2,400$ tables. Actual fixed costs are the same as the amount of fixed costs budgeted for the month. Budgeted production is equal to actual production, and there is no production$-$volume variance.

The following information is provided for the month of January:

Variable manufacturing costs $$150$ per unit

Fixed manufacturing costs $$90,000$ per month

Fixed Administrative expenses $$26,000$ per month

At the end of the month Jean Peck's Furniture has an ending inventory of finished goods of $800$ units. The company also incurs a sales commission of $$14$ per unit. What is the operating income when using absorption costing? $($Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.$)$

A$.$ $$712,888$

B$.$ $$746,488$

C$.$ $$772,488$

D$.$ $$738,888$

Time Remaining: $00$:$32$:$08$