Wet Pets Inc. makes $100-$gallon plexiglass aquariums. They reported the following financial information for last year:

Direct labor: $6,600$ hours @ $$20$ per hr

Production manager salary: $$55,000$

Factory rent: $$26,400$

Equipment maintenance: $$11,000($considered a variable expense$)$

Equipment depreciation: $$11,000$

Production for the year: $12,000$ units

Total Revenue: $$1,100,000$

Total aquariums sold during the period: $10,000$ units

Operating Income under absorption costing $($after non$-$production expenses$)$: $$224,400$

Assume that the fixed costs were the same on a per$-$unit basis during the prior period.

What would Operating Income be under variable costing? $($Round per$-$unit costs to the nearest cent.$)$

Select one:

a$.$ $$207,166$

b$.$ $$209,000$

c$.$ None of these options are correct.

d$.$ $$239,800$

e$.$ $$241,626$