The Net operating income for the year is $380,000
Using this formula
Net operating income=[Sales×(Fixed Cost-Variable cost)] -Fixed expenses
Let plug in the formula
Net operating income=[30,000×($40-$19)]-$250,000
Net operating income=(30,000×$21) -$250,000
Net operating income=$630,000-$250,000
Net operating income=$380,000
Inconclusion The Net operating income for the year is $380,000.
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