Based on a predicted level of production and sales of 29,000 units, a company anticipates total variable costs of $142,100, fixed costs of $58,000, and operating income of $284,200. Based on this information, the budgeted amount of operating income for 26,000 units would be:

• $127,400.

• $248,800.

• $106,700.

• $306,800.

• $434,200.