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

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

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