Use this information for Timmer Corporation to answer the question that follows.

Timmer Corporation just started business in January. There were no beginning inventories. During the year, it manufactured $11,600$ units of product and sold $8,200$ units. The selling price of each unit was $$26.$ Variable manufacturing costs were $$5$ per unit, and variable selling and administrative costs were $$3$ per unit. Fixed manufacturing costs were $$23,200$ and fixed selling and administrative costs were $$7,700.$

What would Timmer's income from operations be for the year using variable costing?

a$.$ $$93,360$

b$.$ $$124,400$

c$.$ $$147,600$

d$.$ $$116,700$