5. The records of Bentler Shoppers, Inc. for December 2018 shows the following information: Sales $2,050,000 Selling and administrative expenses 250,000 Direct materials purchases 205,000 Direct labor 298 000 Factory overhead 350,000 Direct materials, December 1 50,000 Work-in-process, December 1 85,000 Finished goods, December 1 64,000 Direct materials, December 31 41.000 Work-in-process, December 31 72.000 Finished goods, December 31 55,000 The net income for the month of December is: (4 Points) $875,000 $916,000 S884,000 $770,000