Answer:
B. $20,000 and $92,000, respectively
Step-by-step explanation:
Since both 10,000 bottles and 22,000 bottles of spray are under 40,000. A value of $40,000 per month should be considered for fixed costs in both situations.
For 10,000 botles, monthly operating income is:

For 22,000 botles, monthly operating income is:

Therefore, the correct answer is alternative B.