1. The differential revenue and differential cost details of Ivan Company's tailoring segment are provided. From the given details, calculate the differential operating income for Ivan's tailoring segment. Line Item Description Amount Differential revenue from sales $230,000 Differential variable cost of goods sold 70,000 Differential variable operating expenses 55,000 a. 105,000 b. 85,000 c. 210,000 d. 160,000