Sleepy Time is a retailer of luxury bed frames located in Los Angeles, California. Due to a recent industry-wide financial crisis, the CFO of Sleepy Time fears a significant drop in the firm's upcoming income stream. The CFO asked you to use the company financial information provided below.

Sales price per unit	$ 3,100.00
Per-unit variable costs:
Invoice cost	2,318.80
Sales commissions	301.20
Total per-unit variable costs	$ 2,620.00
Total annual fixed costs:
Advertising	$ 236,200
Rent	178,200
Salaries	386,200
Total annual fixed costs	$ 800,600

If 4,100 bed frames were sold, Sleepy Time's operating income (_B) would be: (Do not round intermediate calculations.)

Multiple Choice

• $1,307,400.

• $1,167,400.

• $1,207,400.

• $1,087,400.

• $1,247,400.