Blue sells its product for $$79$ per unit. During $2025,$ it produced $120200$ units and sold $105100$ units. Costs per unit are: direct materials $$26,$ direct labor $$10,$ variable overhead $$5,$ and variable operating expenses $$3.$ Fixed costs are $$721200$ manufacturing overhead, and $$76000$ operating expenses. Assuming no variances were reported, no beginning inventory exists, and the company uses absorption costing, what will be reported as operating income?

$$2866800.$

$$2971900.$

$$2266400.$

$$2581700.$