The Following Information Relates to Marshall Manufacturing's Current Accounting Period

Multiple Choice

The following information relates to Marshall Manufacturing's current accounting period: $$\begin{array} { l r } \text { Raw materials used } &\$ 34,000 \\\text { Direct labor wages } & 66,000 \\\text { Sales salaries and commissions } & 50,000 \\\text { Depreciation on production equipment } & 6,000 \\\text { Rent on marufacturing facilities } & 4,000 \\\text { Adrninistrative supplies ard utilities } & 10,000 \\\text { Sales revenue } & 210,000 \\\text { Units produced } & 10,000 \\\text { Units sold } & 10,000\end{array}$$ Based on this information,what is the company's net income?

A) $40,000
B) $70,000
C) $30,000
D) $42,000