Cloudy Corporation has provided the following cost data for last year when $50,000$ units were produced and sold:

Raw materials

$$200,000$

Direct labor

$100,000$

Manufacturing overhead

$200,000$

Selling and administrative expense

$150,000$

All costs are variable except for $$100,000$ of manufacturing overhead and $$100,000$ of selling and administrative expense.

If the selling price is $$12$ per unit, the net operating income from producing and selling $120,000$ units would be:

Select one:

A$.$

$$460,000$

B$.$

$$105,000$

C$.$

$ $85,000$

D$.$

$$160,000$