Kevin Couriers Company prepared the following static budget for the year Static Budget 9,000 Units/Wolume Sales Revenue Varlable Costs Contribution Margin Per Unit s5 1.5 $45,000 13,500 31,500 Fixed Costs 4,000 Operating Incomelf1.oss $27,500 Ia Reible budget is prepared at a volume of 8,200, calculate the amount of operating income. The production O A. $27,500 O B. $24,700 O C. $12 300 OD. $4,000 elect your