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 patio heaters.Above 1,000 heaters,monthly fixed costs are $62,000.What is the budgeted operating income at a level of 1,300 heaters per month?

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