Multiple Choice. Which is the correct answer.

The Collins Corporation just started business in January of 2012. They had no beginning inventories. During 2012 they manufactured 11,706 units of product, and sold 9,011 units. The selling price of each unit was $28. Variable manufacturing costs were $5 per unit, and variable selling and administrative costs were $4 per unit. Fixed manufacturing costs were $24,632 and fixed selling and administrative costs were $7,885. What would be the Collins Corporations Net income for 2012 using absorption costing A. $ 212,089 B. $ 144,363 C. $219,791 D.$ 252,308