Ibis Paper Company Prepared the Following Static Budget for November

Ibis Paper Company prepared the following static budget for November: $$\begin{array} { | l | r | r | } \hline \text { Static Budget } & & \\\hline \text { Units/Volume } & & 12,000 \\\hline& \text { Per Unit } \\\hline \text { Sales Revenue } & \$ 21.00 & \$ 252,000 \\\hline \text { Variable Costs } &8.00 & \underline { 96,000 } \\\hline \text { Contribution Margin } && 156,000 \\\hline \text { Fixed Costs } & &\underline { 13,000 }\\\hline \text { Operating Income/(Loss) } & & \underline { 143,000 } \\\hline\end{array}$$ If a flexible budget is prepared at a volume of 13,300 units,calculate the operating income at 13,300 units of production.The production level is within the relevant range.

A) $172,900
B) $156,000
C) $143,000
D) $159,900