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Use this information for Timmer Corporation to answer the question that follows.

Timmer Corporation just started business in January. There were no beginning inventories. During the year, it manufactured 11,600 units of product and sold 9,900 units. The selling price of each unit was $30. Variable manufacturing costs were $6 per unit, and variable selling and administrative costs were $1 per unit. Fixed manufacturing costs were $34,800 and fixed selling and administrative costs were $8,000.

What would Timmer's income from operations be for the year using variable costing?

a. $184,900

b. $147,920

c. $227,700

d. $192,900