Can't figure this one out

Brownsville Novelty Store prepared the following budget information for the month of May: Sales are budgeted at $321,000. All sales are on account and a provision for bad debts is made for each month at three percent of sales for the month. Inventory was $86,000 on April 30; an inventory increase of $15,000 is planned for May 31. All inventory is marked to sell at cost plus 50 percent. Estimated expense for selling and administrative expenses for the month are $50,000. Depreciation for May is projected at $6,200. Brownsville's budgeted operating income for May is: Multiple Choice O $47,370. O $75,000. O $26,170. O $41.170. O $71,200