In 2022, X Company expects to sell 6,000 of its only product for $22.00, with the following per-unit costs:

Variable manufacturing	8.94
Fixed manufacturing	2.35
Variable selling and administration	1.33
Fixed selling and administration	1.98
Total	$14.60

If X Company sells 6,400 units in 2022 instead of 6,000, what will profit be?

A: $35,862

B: $41,959

C: $49,092

D: $57,438

E: $67,202

F: $78,626