Nauman Company has the following information pertaining to its two divisions for last year Division X Division Y Variable selling and admin. expenses S 70,00090,000 Direct fixed expenses 35,000 100,000 Sales 200,000 400,000 Direct fixed selling and admin. expenses Variable expenses Common expenses are $24,000 for the year 30,000 70,000 40,000 100,000 What is the income for Nauman Company? S65,000 S325.000 S300,000 $41,000