The Crab Shack Experienced the Following Costs in 2017 (Assume

The Crab Shack experienced the following costs in 2017 (Assume the same unit costs in all years) : $\begin{array}{lr}\text { Direct materials }&\$ 2.25 \text { per unit }\\\text { Direct labor }&\$ 1.50 \text { per unit }\\\text { Manufacturing overhead costs }\\\text { Variable } & \$ 1.10 \text { per unit } \\\text { Fixed } & \$ 60,000\\\text { Selling } \& \text { administrative costs }\\\text { Variable selling } & \$ 0.80 \text { per unit } \\\text { Fixed selling } & \$ 9,000 \\\text { Fixed administrative } & \$ 13,000\end{array}$ There were 1,800 units in beginning inventory.During the year, the company manufactured 24,000 units and sold 25,000 units.If net income using variable costing was $76,250, how much is net income using full costing?

A) $5,880
B) $79,250
C) $73,750
D) $74,350