No More Standing is a retailer of office chairs located in San Francisco, California. Due to increased market competition, the CFO of No More Standing has grown worried about the firm's upcoming income stream. The CFO asked you to use the company financial information provided below.

Sales price $ 74.00 Per-unit variable costs: Invoice cost 40.15 Sales commissions 17.15 Total per-unit variable costs $ 57.30 Total annual fixed costs: Advertising $ 54,200 Rent 76,400 Salaries 224,400 Total annual fixed costs $ 355,000

If 38,300 office chairs were sold, No More Standing's operating income (_B) would be: (Do not round intermediate calculations.)

$164,610.

$324,610.

$284,610.

$384,610.

$254,610.