Silky Skin Cream sells their best selling hand cream for $10.50 each. Variable costs are $7.25 each, while fixed costs are $45,000 for volumes up to 20,000 units and $55,000 for any volume above 20,000 units. If Silky Skin Creams were to prepare a flexible budget based on selling 18,000 units and one for 24,000 units, what amounts would be reported as operating income?

Select answer from the options below

$3,500 and $23,000

$15,660 and $20,880

$13,500 and $33,000

$13,500 and $23,000