Jeter Corporation had net income of $$217,000$ based on variable costing. Beginning and ending inventories were $6,500$ units and $11,000$ units, respectively. Assume the fixed overhead per unit was $$5$ for both the beginning and ending inventory. What is net income under absorption costing?

Multiple Choice

$$272,000$

$$239,500$

$$262,000$

$$304,500$

$$217,000$