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

Direct Labor:	6,000 hours @ $20/hr
Production Manager Salary:	$50,000
Factory Rent:	$24,000
Equipment maintenance:	$10,000	(considered a variable expense)
Equipment depreciation:	$10,000
Production for the year:	12,000 units
Total Revenue:	$1,000,000
Total aquariums sold during the period:	10,000 units
Operating Income under absorption costing (after non-production expenses):	$204,000

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.)

Group of answer choices

A. $188,340

B. $219,660

C. $218,000

D. $190,000