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

Direct labor: $4,200$ hours @ $$20$ per hr$.$

Production manager salary: $$35,000$

Factory rent: $$16,800$

Equipment maintenance: $$7,000($considered a variable expense$)$

Equipment depreciation: $$7,000$

Production for the year: $12,000$ units

Total Revenue: $$700,000$

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

Operating Income under absorption costing $($after non$-$production expenses$)$: $$142,800$

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$.$ $$133,000$

b$.$ $$153,760$

c$.$ None of these options are correct.

d$.$ $$131,840$

e$.$ $$152,600$