Soundbar Inc sells its computer speakers for $105 per set. Its variable cost is $60 per set of speakers. Fixed costs are $55,000 per month for volumes up to 2800 sets of speakers. Above 2800 sets, monthly fixed costs are $116,000. What is the budgeted operating income (loss) at a sales level of 1700 sets of speakers per month? A) Operating loss of $39,500 B) Operating income of $76,500 C) Operating income of $21,500 D) Operating income of $123,500