22. Yemesi, Inc.'s budgeted income statement for 2017 follows: $360,000 Sales (80,000 units) Less: Direct materials Direct labor Variable overhead Fixed overhead Fixed selling & admin expenses Income before taxes $128,000 36,000 32,000 10,000 12.000 | 218.000 $142.000 How much income before taxes would appear on a flexible budget for 84,000 units? A) $150,200 B) $149,100 C) $140,900 D) $132,200