Bina Ngai Ltd gathered the following information for the year ended December 31, 2009: Fixed costs: Manufacturing Shs. 185,000 Marketing Shs. 55,000 Administrative Shs. 25,000 Variable costs: Manufacturing Shs. 120,000 Marketing Shs. 35,000 Administrative Shs. 55,000 During the year, Bina Ngai Ltd produced and sold 5250 units of product at a sale price of Shs. 100 per unit. What is the operating income (loss)? Select one: A. Shs. 19892 B. Shs. 50000 C. Shs. 101,612) D. Shs. (30,645)