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

Direct labor: $9,000$ hours @ $$20$ per hr$.$

Production manager salary: $$75,000$

Factory rent: $$36,000$

Equipment maintenance: $$15,000($considered a variable expense$)$

Equipment depreciation: $$15,000$

Production for the year: $12,000$ units

Total Revenue: $$1,500,000$

Total aquariums sold during the period: $15,000$ units

Operating Income under variable costing $($after non$-$production expenses$)$: $$306,000$

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$.$ $$341,235$

b$.$ None of these options are correct.

c$.$ $$270,765$

d$.$ $$337,500$

e$.$ $$274,500$