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

Direct labor: $9,600$ hours @ $$20$ per hr$.$

Production manager salary: $$80,000$

Factory rent: $$38,400$

Equipment maintenance: $$16,000($considered a variable expense$)$

Equipment depreciation: $$16,000$

Production for the year: $12,000$ units

Total Revenue: $$1,600,000$

Total aquariums sold during the period: $10,000$ units

Operating Income under absorption costing $($after non$-$production expenses$)$: $$326,400$

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$.$ $$348,800$

b$.$ $$351,460$

c$.$ None of these options are correct.

d$.$ $$304,000$

e$.$ $$301,340$