RUSH

During the month of operations ended August 31, Miracle Kitchen Appliance Company manufactured 1,420 refrigerators of which 1,360 were sold. Operating data is:

Sales (1,360 units)		$924,800
Production costs: (1,420 units)
Direct materials	$340,800
Direct labor	134,900
Variable factory overhead	63,900
Fixed factory overhead	99,400	639,000
Selling/administrative costs
Variable	$81,600
Fixed	34,000	115,600

Net income using variable costing is:

Group of answer choices

$ 193,000

$ 196,448

$ 197,200

$ 202,084