d$)130,000$ units

e$)$ There is not enough information available

$2.(1$ POINT$)$ Pink Inc manufactures and sells shoes, distributing two lines of products. The fixed costs related to the sale and distribution of the two lines equal $80,000.$ Based on the information below, calculate the actual operating income to consider for evaluating the performance of the Commercial Director who is responsible for sales and distribution.

$\backslash$table$[[,$Line $1,$Line $2],[,$Budget,Actual,Budget,Actual$],[$Selling price $(),30,30,40,40],[$Unit variable manufacturing cost $(),10,13,15,17],[$Unit variable selling and distribution cost $(),7,8,5,7],[$Units sold,,$3,000,,4,000]]$

a$)11,000$

b$)22,000$

c$)28,000$

d$)39,000$

e$)$ None of the above