Webster Company began operations this year and anticipated producing 2,500 units. Actual production conformed to estimates, and the firm sold 2,000 of these units at $60 each.

Cost data follow:

Budgeted fixed manufacturing overhead cost	$25,000
Budgeted fixed selling and administrative costs	5,000
Per-unit direct material cost	14
Per-unit direct labor cost	16
Per-unit variable overhead cost	8
Per-unit variable selling cost	2

The income under absorption costing is:

	A.	$9,000.
	B.	$10,000.
	C.	$15,000.
	D.	$20,000.
	E.	$40,000.