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Thomas Corporation has two divisions: the Brooke Division and the Andrew Division. The Brooke Division has sales of $526,400, variable expenses of $286,000, and traceable fixed expenses of $82,100. The Andrew Division has sales of $486,000, variable expenses of $301.000, and traceable fixed expenses of $96,000. The total amount of common foed expenses not traceable to the individual divisions is $161.000. What is the company's net operating income? $86,300 O ($35,200) O $200,300 O $373,400 The manufacturing overhead budget at Abby Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 6200 direct labor-hours will be required in June. The variable overhead rate is $6.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $122.460 per month, which includes depreciation of $30.000. All other fixed manufacturing overhead costs represent current cash flows. The company recomputes its predetermined overhead rate every month. The predetermined overhead rate for May should be approximately: O $6.40 O $30.99 O $26.15 O $21.31