Ranger Roadsters Experienced the Following Costs in 2014 (Assume the Same

Ranger Roadsters experienced the following costs in 2014 (Assume the same unit costs in all years) : $\begin{array}{lr}\text { Direct materials }&\$ 4.85 \text { per unit }\\\text { Direct labor }&\$ 2.10 \text { per unit }\\\text { Manufacturing overhead costs }\\\text { Variable } & \$ 2.25 \text { per unit } \\\text { Fixed } & \$ 75,075\\\text { Selling \& administrative costs }\\\text { Variable selling } & \$ 0.95 \text { per unit } \\\text { Fixed selling } & \$ 8,000 \\\text { Fixed administrative } & \$ 2,000\end{array}$ There were 6,000 units in beginning inventory. During the year, the company manufactured 45,500 units and sold 48,000 units. If net income using variable costing was $82,500, how much is net income using full costing?

A) $78,375
B) $86,625
C) $76,725
D) $88,275