Allston Products Sells a Special Kind of Effects Pedal for Musical

Allston Products sells a special kind of effects pedal for musical performers.Each unit sells for $20.00.Additional data for the month of April 2016,are as follows:
$\begin{array}{|l|c|c|}\hline \text { Direct materials } & \$ 4 & \text { per unit } \\\hline \text { Direct labour } & \$ 8 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 23,000 & \text { per month. } \\\hline \text { Fixed manufacturing overhead } & \$ 15,000 & \text { per month } \\\hline \text { perating expenses } & \$ 21,000 & \text { per month } \\\hline\\\hline \text { Beginning inventory } & 0 & \text { units } \\\hline \text { Units produced } & 10,000 & \text { units } \\\hline \text { Units sold } & 3500 & \text { units } \\\hline \text { Ending inventory } & 700 & \text { units } \\\hline \end{array}$

Using absorption costing,how much is the net operating profit for April?

A) $23,998
B) $12,450
C) $31,997
D) $14,700