PLEASE HELP! WILL GIVE THUMBS UP!

Using the following information, compute the direct materials used.

Raw materials inventory, January 1		$ 25000
Raw materials inventory, December 31		45000
Work in process, January 1		18000
Work in process, December 31		12000
Finished goods, January 1		40000
Finished goods, December 31		32000
Raw materials purchases		1600000
Direct labor		760000
Factory utilities		150000
Indirect labor		50000
Factory depreciation		400000
Operating expenses		420000

$1670000.

$1625000.

$1580000.

$1600000.

Bonita Industriess variable costs are 30% of sales. The company is contemplating an advertising campaign that will cost $55000. If sales are expected to increase $250000, by how much will the company's net income increase?

$75000

$120000

$175000

$195000