McIntosh, Inc. reports the following information:

$\backslash$table$[[$Beginning Finished Goods Inventory,$70$ units$],[$Units produced,$510$ units$],[$Units sold,$580$ units$],[$Sales price,$$180$ per unit$],[$Direct materials,$$15$ per unit$],[$Direct labor,$$11$ per unit$],[$Variable manufacturing overhead,$$10$ per unit$],[$Fixed manufacturing overhead,$$14,400$ per year$],[$Variable selling and administrative costs,$$5$ per unit$],[$Fixed selling and administrative costs,$$13,000$ per year$]]$

A$.$ $$49\mathrm{.}24$

B$.$ $$64\mathrm{.}24$

C$.$ $$94\mathrm{.}73$

D$.$ $$36\mathrm{.}00$