Outdoor Creations Sells Its Patio Heaters for $300 Each

Outdoor Creations sells its patio heaters for $300 each. Its variable cost is $220 per heater. Fixed costs are $40,000 per month for volumes up to 1,000 heaters. Above 1,000 heaters, monthly fixed costs are $62,000.
-What is the Outdoor Creations' budgeted operating income at a level of 1,300 heaters per month?

A) $42,000
B) $104,000
C) $328,000
D) $64,000