Radiant Protections experienced the following costs in 2017 (Assume the same unit costs in all years):

Direct materials $4 per unit Direct labor $8 per unit Manufacturing Overhead Costs Variable $2 per unit Fixed $150,000 Selling & Administrative Costs Fixed selling $30,000 Variable selling $1 per unit Fixed administrative $20,000

During the year, the company manufactured 50,000 units and sold 45,000 units. Beginning inventory is zero. If net income for the year was $265,000 using full costing, what would net income be if the company used variable costing?

Group of answer choices

$270,000

$450,000

$250,000

$265,000