The Following Information Relates to Marshall Manufacturing's Current Accounting Period

The following information relates to Marshall Manufacturing's current accounting period: $$\begin{array} {| l | r | } \hline \text { Raw materials used } & \$ 34,000 \\\hline \text { Direct labor wages } & 66,000 \\\hline \text { Sales salaries and commissions } & 50,000 \\\hline \text { Depreciation on production equipment } & 6,000 \\\hline \text { Rent on manufacturing facilities } & 4,000 \\\hline \text { Administrative supplies and utilities } & 10,000 \\\hline \text { Sales revenue } & 210,000 \\\hline \text { Units produced } & 10,000 \\\hline \text { Units sold } & 10,000 \\\hline\end{array}$$ Based on this information,what is the company's net income?

A) $40,000
B) $70,000
C) $30,000
D) $42,000