Which of the following is a line of credit issued to customers to cover checks or debits exceeding the amount in their account?
Debt restructuring
O Cash flow budgeting
Automated teller machine
O Overdraft protection

The selling price and variable cost is missing in the question.Therefore it is reproduced here;

Selling Price per unit     $190

Variable Expenses         $38

Explanation:

   total sales during the month 1,400*190        $266,000

           variable Cost (38+28)*1,400               ($92,400)

Contribution margin                                        $173,600

Fixed Expenses                                                 ($87,000)

Net operating income                                        $86,600