fast solv plz

Company X applies manufacturing overhead based on the number of machine hours. For the current period, the company calculated the predetermined overhead rate to be $6 per machine hour. During the current period the company started and finished one job: JOB-123. This job used a total of 5.000 machine hours and incurred the following costs: direct materials $14,000, and direct labor $16,000. The actual manufacturing overhead incurred during the period was $35,000. There was no beginning or ending inventories in the work in process and the finished goods inventory accounts. Assume that company X disposes off any underapplied or overapplied manufacturing overhead directly to cost of goods sold. Assume further that Company X made total sales of $120,000 and incurred selling and administrative expenses of $30,000. Calculate the net operating income for the period ($). a. 90.000 b. 25,000 O c. 30,000 Od. 60,000 e. None of the given answers