Finestra Corporation produces a single product that it currently sells for $10. Fixed expenses are $120,000 for the year and variable expenses are $6 per unit. In addition, Finestra's salespersons are paid a commission of 10% of their sales. If Finestra spends an additional $10,000 on advertising, increases its selling price to $12 per unit, and sells 60,000 units, its net operating income would be: A. $158,000 B. $230,000 C. $218,000 D. $194,000