A Company Produces a Single Product

A company produces a single product.Last year,fixed manufacturing overhead was $30,000,variable production costs were $48,000,fixed selling and administration costs were $20,000,and variable selling administrative expenses were $9,600.There was no beginning inventory.During the year,3,000 units were produced and 2,400 units were sold at a price of $40 per unit.Under variable costing,net operating income would be:

A) a profit of $6,000.
B) a profit of $4,000.
C) a loss of $2,000.
D) a loss of $4,400.