The following financial information was summarized from the accounting records of World Corporation for the current year ended December 31: Line Item Description Eastern Division Western Division Corporate Total Cost of goods sold $310,000 $145,000 Direct operating expenses 250,000 105,000 Net sales 600,000 440,000 Interest expense $12,000 General overhead 101,000 Income tax 26,700 The operating income for the Western Division is _____. a. $154,400 b. $190,000 c. $120,000 d. $150,000