Seattle Enterprises Produces Packaged Fresh Meals Which It Sells for $10

Multiple Choice

Seattle Enterprises produces packaged fresh meals which it sells for $10 each. During the current month, Seattle produced 2,800 meals, but only sold 2,700 meals. The variable cost per meal was $6 and the sales commissions per meal were $1. Total fixed manufacturing costs were $1,400 and total fixed marketing and administrative costs were $1,200.
-Net income under variable costing would be:

A) $10,800.
B) $9,450.
C) $5,550.
D) $5,500.