Answer
Operating Income (New) = $4,000,000 - $2,080,000 - $1,728,000 = $192,000
Work Step by Step
Operating Income for 2013 if variable costs had been 52% of revenues:
Operating Income (New) = Revenues - Variable Costs (New) - Fixed Costs
Variable Costs (New) = Revenues \times Variable Costs as % of Revenues
Variable Costs (New) = $4,000,000 \times 0.52 = $2,080,000
