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Speedy Bikes Couriers Company prepared the following static budget for the year:

Static Budget
Units/Volume		5,000
	Per Unit
Sales Revenue	$5	$25,000
Variable Costs	1.5	7,500
Contribution Margin		117,500
Fixed Costs		4,000
Operating Income/(Loss)		$13,500

If a flexible budget is prepared at a volume of8,300, calculate the amount of operating income. The production level is within the relevant range.

A.$25,050

B.$12,450

c..$13,500

D $4,000