The Candy Department Experienced the Following Revenue and Expenses During

Multiple Choice

The candy department experienced the following revenue and expenses during October:
$$\begin{array} { | l | r | } \hline \text { Sales } & \$ 13,500 \\\hline \text { Cost of Goods Sold } & 7,600 \\\hline \text { Direct Operating Expenses } & 1,000 \\\hline \text { Indirect Operating Expenses } & 700 \\\hline\end{array}$$
The candy departmental net income is:

A) $6,400.
B) $3,500.
C) $4,200.
D) $5,300.