Alpine Productions uses a standard cost system for recording transactions. Alpine reported the following data for the year ended December 31: Sales revenues: $800,000 Cost of goods sold (standard costing): $382,000 Selling & admin expenses: $105,000 Variances: Sales revenue variance Direct materials cost variance $4,100 30 Direct materials efficiency variance Direct labor cost variance 300 65 Direct labor efficiency variance 10 O A. $421,765 O B. $312,665 O C. $316,765 O D. $313,000 FUFUF 88 Variances: Sales revenue variance $4,100 Direct materials cost variance 30 Direct materials efficiency variance 300 Direct labor cost variance 65 Direct labor efficiency variance 10 Variable overhead cost variance 300 Variable overhead efficiency variance 80 Fixed overhead cost variance 430 Fixed overhead volume variance 100 F What is the standard net operating income? O A. $421,765 O B. $312,665 O C. $316,765 O D. $313,000 L LL FUF