Normandy Company Has the Following Information Pertaining to Its Two

Multiple Choice

Normandy Company has the following information pertaining to its two divisions for 2018: $$\begin{array} { l r r } & \text { Division } \mathrm { X } & \text { Division } Y \\\text { Variable selling and admin. expenses } & \$ 70,000 & \$ 90,000 \\\text { Direct fixed manufacturing expenses } & 35,000 & 100,000 \\\text { Sales } & 200,000 & 400,000 \\\text { Direct fixed selling and admin. expenses } & 30,000 & 70,000 \\\text { Variable manufacturing expenses } & 40,000 & 100,000\end{array}$$ Common expenses are $24,000 for 2018. What is the operating income for Normandy Company?

A) $65,000
B) $325,000
C) $41,000
D) $300,000