Scott Products Scott Products Manufactures High-Quality Running Shoes

Scott Products Scott Products manufactures high-quality running shoes. The following information is available for 2011:
In addition, 42,400 pairs were produced in 2011 out of which 40,900 pairs were sold for $70 each.
Refer to the Scott Products information above. What is net operating income for 2011? (ignore taxes)

A) $1,920,000.
B) $2,025,000.
C) $1,890,000.
D) $2,045,000.