Calculate the Costume Jewelry Department Net Income Given the Following

Multiple Choice

Calculate the costume jewelry department net income given the following:
$$\begin{array} { | l | r | } \hline \text { Sales } & \$ 1,450 \\\hline \text { Direct operating expenses } & 300 \\\hline \text { Indirect operating expenses } & 250 \\\hline \text { Cost of goods sold } & 600 \\\hline\end{array}$$

A) $1,300
B) $1,000
C) $300
D) ($250)