plz show me the process of sloving answer and select one option ?

Sand Company would be one of pinette 130 D 400 100 beginning Un produced Unison Unitsin ending inventory Variable costs purunt Duet man 562 54 50 berect labour Mariable matching overhead Variable selling and administrative Fixed costs Flood manufacturing ovated 57 564.000 Ford selling and administrative $35,800 What is the operating income under the absorption costing method Select one a $135,600 gain 6. $35.600 ISS $135,600 loss $35 600 gain