plz show work.

thank you

12. The information for Twain Corporation is given below. Degree of operating leverage: Break-even revenue: Variable Expense: 2S320,000260%ofSales What is the Twain's actual net operating income? A. B. C. D. $$S$160,000128,000192,00096,000 E. None of the above 18 Joyee company has a policy to close any under-or over-applied overhead costs to cost of goods sold at the end of the year. Suppose it failed to do so, what would be the impact of this error on the company's net operating income? A. understated by B. overstated by C. understated by D. overstated by \begin{tabular}{l|l} S & 2,750 \\ S & 2,750 \\ S & 2,000 \\ S & 2,000 \end{tabular} E. None of the above 7 Dae to ematic sales of its sole product - a high-capacity battery for laptop computers - Rowling, Incorporated, has been experiencing financial difficulty for some time. The company's contribution format incone statement for the most fecent month in given below: The sales manager is convinced that a 10% reduction in the selling price, combined with an increase of $36,000 in the monthly advertising budget, will double unit sales. If the sales manager is right, what will be the revised net operating inceme (loss)? 8 The Orwell Corporation sells a component for an industrial machine. Orwell found that the current net operating income is equal to 15% of current sales. What is Orwell's current Margin of Safety (in dollars)? A $36,000 B. $48,000 C. $24,000 D. $0. E. None of the above