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

Direct labor:$3,000$ hours @ $$20$ per $hr.$Production manager salary:$$25,000$Factory rent:$$12,000$Equipment maintenance:$$5,000(considered$ a variable expense$)Equipment$ depreciation:$$5,000$Production for the year:$12,000$ unitsTotal Revenue:$$500,000$Total aquariums sold during the period:$15,000$ unitsOperating Income under variable costing $(after$ non$-$production expenses$)$:$$102,000$

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

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

Select one:

$a.$

$$91,500$

$b.$

$$113,745$

$c.$

$$90,255$

$d.$

None $of$ these options are correct.

$e.$

$$112,500$