Tyson Manufacturing has the following information available for 2012:

Direct materials	$6.00 per unit
Direct labor	$2.00 per unit
Variable manufacturing overhead	$1.50 per unit
Variable selling and administrative costs	$3.00 per unit
Fixed manufacturing overhead	$40,000
Fixed selling and administrative costs	$50,000

During 2012, Tyson produced 10,000 units out of which 9,100 units were sold for $50 each.

Refer to the information provided for Tyson Manufacturing. What is the net operating income under variable costing?

	a.	$251,250
	b.	$254,850
	c.	$285,000
	d.	$291,250