Wet Pets Inc. makes loo-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 nonsproduction 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.)