Luanna Inc. manufactures game consoles. Some of the company's data was misplaced. Use the following information to replace the lost data.

	Actual Results				Flexible Budget Variance				Flexible Budget				Sales Volume Variance				Master Budget
Units		1,980																1,810
Revenues	$	138,600			$	1,980	U			A								B
Variable costs		C															$	70,590
Fixed costs	$	21,800
Operating income	$	46,350								D							$	36,000

The amount B (to the nearest dollar) is:

Multiple Choice

• $116,640.

• $128,510.

• $140,580.

• $126,700.