Timmer Corporation just started business in January. There were no beginning inventories. During the year, it manufactured 12,000 units of product, and sold 3,300 units. The selling price of each unit was $27. Variable manufacturing costs were $5 per unit, and variable selling and administrative costs were 54 per unit Fixed manufacturing costs were $ 36,000, and fored selling and administrative costs were $8,700 What would Timmer's net income be for the year using absorption costing? Oa$115,800 Ob. $124,500 Oc. $92,640 Od $149,400