Infinity Clock Company prepared the following static budget for the year. Static Budget Units Volume 5,000 Per Unit Sales Revenue $5.00 Variable Costs 1.00 5,000 Contribution Margin 20,000 Fixed Costs 3,000 Operating Income (Loss) $17,000 If a flexible budget is prepared at a volume of 8, 100 units, calculate the amount of operating income. The production level is within the relevant range. O A. $3,000 O B. $8,100 O C. $29,400 OD. $17,000