The following information relates to Marshall Manufacturing's current accounting period: Raw materials used $ 16,000 Direct labor wages 32,000 Sales salaries and commissions 24,000 Depreciation on production equipment 2,900 Rent on manufacturing facilities 3,900 Administrative supplies and utilities 4,000 Sales revenue 95,000 Units produced 3,000 Units sold 3,000 Beginning and ending inventory of WIP equal zero. Based on this information, what is the company's net income? (Do not round intermediate calculations.)

$30,200

$14,900

$15,100

$12,200