Reflector Glass Company prepared the following static budget for the year: Static Budget Units/Volume Sales Revenue Variable Costs Contribution Margin 5,000 Per Unit $3.00 1.50 $15,000 7,500 7,500 4,000 $3,500 Fixed Costs Operating Income/(Loss) If a flexible budget is prepared at a volume of 8,100 units, calculate the amount of operating income. The production level is within the relevant range. A. $8,150 B. $4,000 C. $12,150 D. $3,500