The Following Static Budget Is Provided What Will Budgeted Net Income Equal If 22,000 Units Are

The following static budget is provided: $\begin{array}{lc}\text { Units }& \underline{24,000}\text{Units}\\\text {Sales}&\$ 288,000\\\text {Less variable costs:}\\\text {Manufacturing costs}&\$ 81,600 \\\text {Selling and administrative costs}& \underline{ \$ 45,600 }\\\text { Contribution margin } & \$ 160,800 \\\text { Less fixed costs: } & \\\text { Manufacturing costs } & \$ 43,200 \\\text { Selling and administrative costs } & \underline{\$ 32,400} \\\text { Net income } & \underline{\$ 85,200}\end{array}$ What will budgeted net income equal if 22,000 units are produced and sold? (Do not round intermediate calculations.)

A) $61,200
B) $71,800
C) $264,000
D) $264,000.