The Following Data Pertains to the Montrose Company's Three Products

The following data pertains to the Montrose Company's three products: $\begin{array}{lrrr}&M&N&O\\\text { Unit sales per month } & \underline{9,000} & \underline{14,000} & \underline{8,000} \\\\\text { Selling price per unit } & \$ 6.00 & \$ 11.25 & \$ 7.50 \\\text { Variable costs per unit } & 3.00 & 9.00 & 7 . 0 0\\\text { Unit contribution margin } & \$ 3.00 & \$ 2.25 & \$ 0.50 \\\text { Batches } & 5 & 10 & 5 \\\text { Setups } & 6 & 3 & 1\\\text { Difect fixed costs }\\\text { Advertising } & \$ 3,000 & \$ 2,000 & \$ 1,000 \\\text { Supervision } & 5,000 & 5,000 & 5,000\\\end{array}$
Common fixed costs
Inspecting products $(\$ 10,000)$
Materials handling $(\$ 4,000)$
Customer service $(\$ 5,000)$
Plant depreciation $(\$ 6,000)$
General administration $(\$ 8,000)$ When Montrose converted over to ABC it discovered the following: The operating income for Montrose would be

A) $8,500.
B) $9,000.
C) $19,000.
D) $27,000.