Answer:
Operating income $28,500
Explanation:
The budgeted income is the difference between the budgeted sales revenue and budgeted costs
                                   $
Budgeted revenue ( 12× 500)          54,000
Variable cost     (3× 4500)           (1,500)
Contribution                        52500
Budgeted fixed cost                 (12,000)
operating income                    28,500
Operating income $28,500