Ewing Incorporated makes one product and has provided the following information:

$\backslash$table$[[\backslash$table$[[$Budgeted selling price per unit$],[$Budgeted unit sales, February$]],\backslash$table$[[$$$100$ per unit sold$],[10,000$ units$]]],[\backslash$table$[[$Raw materials requirement per unit of$],[$output$]],5$ pounds$],[$Raw materials cost,$$3\mathrm{.}00$ per pound$],[\backslash$table$[[$Direct labor requirement per unit of$],[$output$]],\backslash$table$[[2\mathrm{.}5$ direct labor$-],[$hours$]]],[$Direct labor wage rate,$\backslash$table$[[$$$18\mathrm{.}00$ per direct labor$-],[$hour$]]],[\backslash$table$[[$Predetermined overhead rate $($all$],[$variable$)]],\backslash$table$[[$$$11\mathrm{.}00$ per direct$],[$labor$-$hour$]]],[\backslash$table$[[$Variable selling and administrative$],[$expense$]],$$$2\mathrm{.}70$ per unit sold$],[\backslash$table$[[$Fixed selling and administrative$],[$expense$]],$$$70,000$ per month$]]$

The estimated net operating income $($loss$)$ for February is closest to:

A$)$ $$6,000$

B$)$ $$28,000$

C$)$ $$125,000$

D$)$ $$56,000$