Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Big Island Coffee Co. produced and sold 120,000 units last year. Per unit revenue and costs were as follows:

Fixed manufacturing overhead and administrative salaries are fixed costs. The per unit amounts are based on last year's production.
-Calculate this year's operating income if the company plans to produce and sell 60,000 units.

A) $120,000
B) $0
C) $<30,000>
D) $<100,000>
E) $<450,000>