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.
-Universal Remotes makes remote controls for home theater systems. The budgeted selling price is $125 per remote control, the variable cost is $112 per remote control and budgeted fixed costs are $110,000 per month. What is the budgeted operating income for 12,000 remote controls sold in a month?

A) $156,000
B) $1,454,000
C) $46,000
D) $1,500,000