Cando Manufacturing Makes Lamps That Retail at $200 Each

Cando Manufacturing makes lamps that retail at $200 each. The unit variable cost is $120, and the fixed costs are $720,000 per year. Cando can produce a maximum of 2,000 lamps per month. What is the monthly net income if Cando operates at 60% capacity?

A) $44,000
B) $84,000
C) $36,000
D) $52,000
E) $28,000