There Were No Beginning and Ending Inventories

$\begin{array}{lr}\text { Production in units } & 3,000 \\\text { Direct materials cost } & \$ 7,000 \\\text { Direct labor cost } & \$ 10,000 \\\text { Overhead cost } & \$ 9,600 \\\text { Sales commission per unit sold } & \$ 4 \\\text { Price per unit sold } & \$ 29 \\\text { Fixed selling and administrative expense } & \$ 7,000\end{array}$ There were no beginning and ending inventories.
-Refer to Figure 9-5. What is operating income for Sully Company for last month?

A) $24,000
B) $34,600
C) $49,400
D) $27,400
E) $41,400