Based on a predicted level of production and sales of 24,000 units, a company anticipates total variable costs of $108,000, fixed costs of $32,000, and operating income of $88,000. Based on this information, the budgeted amount of sales for 22,000 units would be:

A. 228,000 B. 209,000 C. 248,727 D. 128,333 E. 152,727