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:
-Operating 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 2017 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.