Based on the calculations, Vivian's Violins net operating income is equal to: D. $99,000.
<h3>How to calculate net operating income?</h3>
Mathematically, the net operating income of an individual or business firm can be calculated by using this formula:
Net operating income = Contribution margin - Total fixed costs
<u>Given the following data:</u>
- Contribution margin = $184,000
- Fixed costs total $85,000
Substituting the given parameters into the formula, we have;
Net operating income = $184,000 - $85,000
Net operating income = $99,000.
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