Sandy Corporation has provided the following cost data for last year when 50,000 units were produced and sold:

Raw materials	$200,000
Direct labor	100,000
Manufacturing overhead	200,000
Selling and administrative expense	150,000

All costs are variable except for $100,000 of manufacturing overhead and $100,000 of selling and administrative expense. If the selling price is $10 per unit, the net operating income from producing and selling 120,000 units would be:

Select one:

A. $460,000

B. $ 80,000

C. $ 85,000

D. $105,000