Luther Corporation Consolidated Income Statement Year ended December 31 (in $millions) 2006 610.1 (500.2) 109.9 2005 564.2 (373) 191.2 Total sales Cost of sales Gross profit Selling, general, and administrative expenses Research and development Depreciation and amortization Operating income (40.5) (24.6) (3.6) 41.2 (36.1) (20.2) (3.5) 131.4 O A $269.80 million B. $107.90 million C. $161.90 million D. $134.90 million