NJM Incorporated Is a Football Manufacturer

NJM Incorporated is a football manufacturer.NJM has fixed operating costs of $400,000 and variable costs of $12 per football.The footballs sell for $35 each and NJM plans to sell 300,000 footballs this year.What are NJM's total operating costs for the year?

A) $10,900,000
B) $4,000,000
C) $3,600,000
D) $3,200,000
E) $400,000