Infinity Clock Company Prepared the Following Static Budget for the Year

Multiple Choice

Infinity Clock Company prepared the following static budget for the year: $$\begin{array} { | l | c | r | } \hline \textbf { Static Budget } & & \\\hline \text { Units/Volume } & & 9000 \\\hline & \text { Per Unit } & \\\hline \text { Sales Revenue } & \$ 5.00 & \$ 45,000 \\\hline \text { Variable Costs } & 1.50 & \underline{13,500}_{} \\\hline \text { Contribution Margin } & & 31,500 \\\hline \text { Fixed Costs } & & \underline{3000} \\\hline \text { Operating Income/(Loss) } & & \underline{\underline{\$ 28,500}}_{} \\\hline\end{array}$$ If a flexible budget is prepared at a volume of 8900 units,calculate the amount of operating income.The production level is within the relevant range.

A) $28,150
B) $28,500
C) $13,350
D) $3000