Beta Information Systems designs and installs accounting software. Last month, Beta had software licensing costs of $11,000, software technicians' costs of $45,000, and research and development costs of $72,000. Selling expenses totaled $8,100, and administrative expenses amounted to $9,200. Sales totaled $190,000. Determine the operating profit of Beta Information Systems.

a.$62,000

b.$44,700

c.$53,900

d.$52,800