Krazy Kayaks sells its entry - level kayaks for $700.00 each. Its variable cost is $250.00 per kayak. Fixed costs are $26,000 per month for volumes up to 1,000 kayaks. Above 1,000 kayaks, monthly fixed costs are $57,000. What is the budgeted operating income at a level of 400 kayaks per month? A. $123,000 B. $154,000 C. $254,000 D. $180,000