Beta Information Systems designs and installs accounting software. Last month, Beta had software licensing costs of $$10,000,$ software technicians' costs of $$43,000,$ and research and development costs of $$72,000.$ Selling expenses totaled $$7,900,$ and administrative expenses amounted to $$9,000.$ Sales totaled $$200,000.$ Determine the operating profit of Beta Information Systems.

a$.$ $$66,000$

b$.$ $$58,100$

c$.$ $$75,000$

d$.$ $$67,100$