Raw material used $16,900. Direct labor wages 3$2,900. Sales and commissions $24,900. Depreciation on production equipment $2,990. Rent on manufacturing facilities $3,990. Administrative supplies and utilities $4,900. Sales Revenue $104,000. Units produced 3,900. Units sold 3,900. Based on this information what is the net income? a) $17,420 b)$20,410 c)$14,990 d)$34,520