Shelton Corporation has provided the following data for its two most recent years of operanom.

Selling price per unit

$$101$

Manufacturing costs:

$-$Variable manufacturing cost per unit produced:

Direct materials

$$13$

Direct labor

$$7$

Variable manufacturing overhead

$$3$

Fixed manufacturing overhead per year

$$480,000$

Selling and administrative expenses:

Variable selling and administrative expense per unit sold

Fixed selling and administrative expense per year

$$6$

$$84,000$

Units in beginning inventory

Year $1$

Year $2$

Units produced during the year

$0$

$3,000$

Units sold during the year

$12,000$

$10,000$

Units in ending inventory

$9,000$

$9,500$

$3,000$

$3,500$

The net operating income $($loss$)$ under absorption costing in Year $2$ is closest to:

A$)$ $$120,000$

B$)$ $$309,000$

C$)$ $$168,000$

D$)$ $$252,000$