Use this information for Timmer Corporation to answer the question that follow. Timmer Corporation just started business in January. There were no beginning inventories. During the year, it manufactured 11,600 units of product and sold 9,100 units. The selling price of each uni was $30. Variable manufacturing costs were $5 per unit, and variable selling and administrative cost were $4 per unit. Fixed manufacturing costs were $23,200 and fixed selling and administrative costs were $8,700. What would Timmer's net income be for the year using variable costing? a. $191,100 b. $167,900 c. $127,360 d. $159,200