Jean's Fitness Club provides monthly memberships as well as personal training sessions. The personal trainers earn 50% of the revenue for all personal training sessions. The Fitness Club also sells nutrition products. Jean's general ledger accounts indicate the following for the year. The front desk staff wages expense remains the same throughout the year.

Account	Amount	Account	Amount
Membership revenue	$142,000	Personal trainer wages expense	?
Personal training revenue	$77,000	Space rental expense	$11,000
Product sales	$67,000	Straight line depreciation expense	$6,000
Cost of product sold	$37,000	Rental insurance expense	$3,000
Front desk staff wages expense	$17,000

If a contribution margin income statement is prepared for the year, what is operating income?

		$398,500
		$210,500
		$286,000
		$173,500