St. Andrews Golf Company used the following data to evaluate their current operating system. The company sells 1 pack of golf balls for $10 per pack. The $10 selling price is also the budgeted selling price. Budgeted Actual Units Sold 1,000,000 990,000 Variable Costs $3,000,000 $2,500,000 Fixed Costs $1,800,000 $1,850,000 What is the actual operating income for St. Andrews Golf Company using the actual results? Select one: a. $5,550,000 b. $5,200,000 c. $3,360,000 d. $4,750,000 e. $5,970,000