A production worker receives $15$ per hour for an $8$-hour day. Overtime is paid at the rate of time and a fifth, which means basic pay plus $20\%$. There is also a productivity bonus of $21$ per unit for every unit made above $12$ units per day. Last Friday, the production worker was at work for $12$ hours and put together $14$ units. Calculate how much he earned on Friday?
- A$144
- B$162
- C$192
- D$234