quatic Pets Inc. makes $100-$gallon plexiglass aquariums. They reported the following financial information for last year:

Direct labor: $7,800$ hours @ $$20$ per hr$.$

Production manager salary: $$65,000$

Factory rent: $$31,200$

Equipment maintenance: $$13,000($considered a variable expense$)$

Equipment depreciation: $$13,000$

Production for the year: $12,000$ units

Total Revenue: $$1,300,000$

Total aquariums sold during the period: $15,000$ units

Operating Income under absorption costing $($after non$-$production expenses$)$: $$265,200$

Assume that the fixed costs were the same on a per$-$unit basis during the prior period.

What would Operating Income be under variable costing? $($Round per$-$unit costs to the nearest cent.$)$

Select one:

a$.$ None of these options are correct.

b$.$ $$292,500$

c$.$ $$295,737$

d$.$ $$237,900$

e$.$ $$234,663$