Beta Information Systems designs and installs accounting software. Last month, Beta had software licensing costs of $8,000, software technicians' costs of $43,000, and research and development costs of $72,000. Selling expenses totaled $8,100, and administrative expenses amounted to $3,900. Sales totaled $190,000. Determine the operating profit of Beta Information Systems $58,900 b. $50,000 c. $67,000 d. $58,100