Answer:
The correct answer is $95,100.
Explanation:
According to the scenario, the computation of the given data are as follows,
We can calculate the net operating income by using following formula:
Net operating income = ( Beta margin + Alpha margin) - Non traceable fixed expense
Where, Beta margin = Sales - variable expense - traceable fixed expense
= $310,000 - $155,100 - $71,300
= $83,600
And, Alpha margin = Sales - variable expense - traceable fixed expense
= $620,000 - $339,800 - $133,500
= $146,700
So, by putting the value in formula, we get
Net operating expense = ( $83,600 + $146,700 ) - $135,200
= $230,300 - $135,200
= $95,100