The following is the statement showing operating income of Dyeing division of Leo Garments Ltd.: Particulars Rs. Sales 1,76,000 Variable manufacturing costs 1,40,000 Administrative expenses 25,000 Selling expenses 14,000 Operating income 7,000 The sales include cloth transferred to Printing division at manufacturing cost of Rs.20,000. The common administrative expenses of Rs.5,000 and common selling expenses of Rs.5,000 are apportioned to the Dyeing division. If the internal transfer is at market price, the operating income of Dyeing division using contribution approach is (a) Rs.13,000 (b) Rs.20,000 (c) Rs.14,000 (d) Rs.42,000 (e) Rs.12,000