Information from the operating budgets of Roswell Fabricators follows:

Selling and administrative expenses	$ 140,000
Factory overhead	200,000
Sales	1,000,000
Cost of goods sold	450,000
Capital expenditures	100,000

If Northwest's income tax rate is 30%, what is the budgeted net income?

a. $410,000

b. $126,000

c. $287,000

d. $186,000