Luanna Incorporated 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 D is:

Multiple Choice

$41,440.

$63,240.

$97,160.

$116,800.