Based on a Predicted Level of Production and Sales of 22,000

Multiple Choice

Based on a predicted level of production and sales of 22,000 units, a company anticipates total variable costs of $99,000, fixed costs of $30,000, and operating income of $36,000.
-Based on this information, the budgeted amount of operating income for 20,000 units would be:

A) $32,727.
B) $30,000.
C) $150,000.
D) $69,000.
E) $60,000.