Alpine Productions Uses a Standard Cost System for Recording Transactions

Alpine Productions uses a standard cost system for recording transactions.Alpine reported the following data for the year ended December 31: Sales revenues: $800,000
Cost of goods sold (standard costing) : $382,000
Selling & admin expenses: $105,000
Variances:
$$\begin{array} { | l | r | c | } \hline \text { Sales revenue variance } & \$ 4,100 & \mathrm {~F} \\\hline \text { Direct materials cost variance } & 30 & \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 300 & \mathrm {~F} \\\hline \text { Direct labor cost variance } & 65 & \mathrm { U } \\\hline \text { Direct labor efficiency variance } & 10 & \mathrm {~F} \\\hline \text { Variable overhead cost variance } & 300 & \mathrm { U } \\\hline \text { Variable overhead efficiency variance } & 80 & \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 430 & \mathrm { U } \\\hline \text { Fixed overhead volume variance } & 100 & \mathrm {~F} \\\hline\end{array}$$ What is the standard net operating income?

A) $312,665
B) $316,765
C) $421,765
D) $313,000