Tyler Company has the following information pertaining to its two product lines for last year: Variable selling and admin. expenses Direct fixed expenses Sales Direct fixed selling and admin. expenses Variable expenses Operating income Product A $38,000 19,500 250,000 38,000 42,000 $112,500 Product B $31,000 34,500 210,000 22,000 31,000 $91,500 Common expenses are $105,000 for the year. What is the income for Tyler Company? $102,500 $99,000 $120,500 $101,000