Birney Company has prepared the following budget data:

Sales

150,000 units

Selling price

$25 per unit

Variable expenses

$15 per unit

Fixed manufacturing expenses

$800,000

Fixed selling and admin. expenses

$700,000

An advertising agency claims that an aggressive advertising campaign would enable the company to increase its unit sales by 20%. What is the maximum amount that the company can pay for advertising and obtain a net operating income of $200,000?

A) $100,000

B) $200,000

C) $300,000

D) $550,000