The Fixed Expenses of Greg's Snowboards Are $800,000

The fixed expenses of Greg's Snowboards are $800,000.The selling price for one snowboard is $150.The variable cost per unit is $68.If the company sells 9,300 snowboards,its operating income is a

A) gain of $1,227,400.
B) loss of $167,600.
C) loss of $37,400.
D) gain of $1,562,600.