The Cumberland Company Provides the Following Information What Is the Operating Income for Cumberland?
A)$625,000
B)$312,500
C)$250,000

Multiple Choice

The Cumberland Company provides the following information: $\begin{array} { l } \text {Sales (250,000 units) }&\$625,000\\ \text {Manufacturing costs: }&\\ \text {Variable }&212,500\\ \text { Fixed}&37,500\\ \text {Selling and administrative costs: }&\\ \text {Variable }&100,000\\ \text { Fixed}&25,000\\\end{array}$

What is the operating income for Cumberland?

A) $625,000
B) $312,500
C) $250,000
D) $62,500