Information from the operating budgets of Roswell Fabricators follows: Selling and administrative expenses Factory overhead Sales Cost of goods sold Capital expenditures $ 140,000 200,000 1,000,000 450,000 100,000 If Northwest's income tax rate is 30%, what is the budgeted net income? O a. $287,000 b. S186,000 c. $410,000 Od. $126,000