Dixon, inc. uses a standard cost system. On Dec 31st, the last day of the Accounting period, the account balances include the following:

Sales Revenue (Standard) 150,000 Sales Revenue Variance 4.000 (standard) 78.000 Expenses 60,000 Direct Materials Cost Variance 300 Direct Materials Efficiency Variance 25 Direct Labor Cost Variance 800 Direct Labor Efficiene Variance 70 Variable Overhead Cost Variance 200 Variable Overhead Efficiency Variance 800 Fixed Overhead Cost Variance 90 Foed Overhead Volume Variance 15 What is the net operating income on a standard cost income statement of the company for the year ended December 31? O A. $8,780 B. $7,530 C. $8,470 D. $6,290