Emma Speaker Company sells its product for $$70$ per unit. Variable manufacturing costs per unit are $$20,$ and fored manufacturing costs at the normal operating level of $5,000$ units are $$35,000.$ Variable expenses are $$8$ per unit sold. Foxed administration expenses total $$40,000.$ Emma Speaker Company had no beginning inventory in for the year. During the year, the company produced $5,000$ units and sold $2,000.$

What woutd the net Income be for Emma Speaker Company in for the year using both variable costing and absorption costing?

Select one:

a$.$ Variable costing $521,000$ ; absorption costing $59,000$

b$.$ Variable costing $$30,000$; absorption costine $$30,000$

c$.$ Variable corting $$30,000$; absorption costing $59,000$

d$.$ Variable costing $$9,000$ : absorptige cosine $530,000$