James Enterprises Has Budgeted Unit Sales for the Next Four

James Enterprises has budgeted unit sales for the next four months as follows:
$\begin{array} {| l | r | } \hline \text { November } & 4,800 \text { units } \\\hline \text { December } & 5,800 \text { units } \\\hline \text { January } & 6,400 \text { units } \\\hline \text { February } & 5,200 \text { units } \\\hline\end{array}$
The ending inventory for each month should be equal to 15% of the next month's sales in units. The inventory on October 31 was below this level and contained only 600 units.

-What is the budgeted net income for April?

A) $42,500.
B) $67,500.
C) $107,500.
D) $137,500.