Figure 9-11

Figure 9-11. Pallen Company estimated sales of 11,000 units at $40 each,unit cost of goods sold of $22,marketing expense of $65,000 and a 10% commission on each unit sold.Administrative expense is budgeted at $50,000.
Refer to Figure 9-11.What is Pallen's budgeted operating income?

A) $281,000
B) $39,000
C) $198,000
D) $83,000
E) $440,000