Woods Inc Has Fixed Expenses of $452,000, and a Unit Sales

Woods Inc. has fixed expenses of $452,000, and a unit sales price of $135. Their variable cost per unit is $97. If they sell 9500 units their operating income is a

A) gain of $361,000.
B) loss of $91,000.
C) gain of $921,500.
D) gain of $91,000.