Reflector Glass Company Prepared the Following Static Budget for the Year

Multiple Choice

Reflector Glass Company prepared the following static budget for the year: $$\begin{array} { | l | c | r | } \hline \textbf { Static Budget } & & \\\hline \text { Units/Volume } & & 6000 \\\hline & \text { Per Unit } & \\\hline \text { Sales Revenue } & \$ 7.00 & \$ 42,000 \\\hline \text { Variable Costs } & 1.50 & \underline{9000} _{} \\\hline \text { Contribution Margin } & & 33,000 \\\hline \text { Fixed Costs } & & \underline { 3000 } \\\hline \text { Operating Income/(Loss) } & & \underline{\underline{\$ 30,000}}_{} \\\hline\end{array}$$ If a flexible budget is prepared at a volume of 9700 units,calculate the amount of operating income.The production level is within the relevant range.

A) $30,000
B) $14,550
C) $50,350
D) $3000