Milkway Dairy Blend Buys and Resells 5 Gallons Containers of Greek

Milkway Dairy Blend buys and resells 5 gallons containers of Greek yogurt for $38 per container. Milkway pays $20 per container to buy the yogurt. Additionally, Milkway has the following information:
.Production fixed costs are $95,000 per month and office furniture depreciation is $7,000 per month
.Inventory at the end of each month is maintained at 30% of the next month's projected sales
.All sales are on credit. Collections are made 40% in the month of sale and 60% in the month after sale
.All selling and administrative expenses are paid in the month after they are incurred
.Inventory purchases are paid 30% in the month of purchase and 70% in the month after purchase
.Budgeted monthly unit sales for the first five months of 2014 are as follows: $$\begin{array} { l l } \text { January } & 11,000 \text { containers } \\\text { February } & 13,000 \text { containers } \\\text { March } & 15,000 \text { containers } \\\text { April } & 14,000 \text { containers } \\\text { May } & 18,000 \text { containers }\end{array}$$
How much is budgeted net income for March using variable costing?

A) $175,000
B) $168,000
C) $150,400
D) None of the answer choices are correct.