A company's master budget for October is to manufacture and sell 31,400 units, for a total sales revenue of $298,000, total variable costs of $159,840, and total fixed costs of $26,000. The company actually manufactured and sold 33,400 units, and generated $59,000 of operating income in October.

The flexible-budget operating income in October, to the nearest dollar, was:

61,960

113,305

120,960

126,586

130,005