Jackson Company manufactures computer keyboards. The budgeted sales price is $$60$ per keyboard, the variable costs are $$28$ per keyboard, and budgeted fixed costs are $$13,000.$ What is the budgeted operating income for $2,000$ keyboards?

A$.$ $$58,000$

B$.$ $$51,000$

C$.$ $$67,000$

D$.$ $$64,000$