Sugiki Corporation Has Two Divisions: the Alpha Division and the Delta

Multiple Choice

Sugiki Corporation has two divisions: the Alpha Division and the Delta Division.The Alpha Division has sales of $820,000,variable expenses of $369,000,and traceable fixed expenses of $347,300.The Delta Division has sales of $460,000,variable expenses of $294,400,and traceable fixed expenses of $134,100.The total amount of common fixed expenses not traceable to the individual divisions is $97,300.What is the company's net operating income?

A) $135,200
B) $37,900
C) $616,600
D) $519,300