pls help

Discount Jewelry Company sells an anniversary diamond necklace for $220. The variable cost to make the necklace is $95. The fixed costs are $14,500 per month Discount Jewelry Gold 1,900 necklaces during this month. Calculate the operating income (los) for this month O A. $14,500 OB. $237,500 O C. $223,000 OD. $180,500