Ibis Co. prepared the following static budget at an expected activity level of 12,000 units: Sales Revenue $21.00/unit $252,000 Variable Costs $ 8.00/unit 96,000 Contribution Margin 156,000 Fixed Costs 13,500 Operating Income (Loss) $142,500 What amount of operating income would be in the firm's flexible budget prepared at the actual volume of 14,500 units, which is within the relevant range? O A. $142,500 O B. $188,500 O C. $175,000 O D. $156,000