Beta Information Systems designs and installs accounting software. Last month, Beta had software licensing costs of $9,000, software technicians' costs of $42,000, and research and development costs of $72,000. Selling expenses totaled $8,100, and administrative expenses amounted to $8,800. Sales totaled $200,000. Determine the operating profit of Beta Information Systems O$68,200 Ob. $68,900 O $77,000 Od $60,100