Staley Co. manufactures computer monitors. The following is a summary of its basic cost and revenue data:

	Per Unit	Percent
Sales price	$480	100
Variable costs	312	65
Unit contribution margin	$168	35

Assume that Staley Co. is currently selling 600 computer monitors per month and monthly fixed costs are $80,000. Staley Co.'s operating income (_B) is calculated to be:

$19,800.

$21,800.

$24,800.

$23,800.

$20,800.