1. ACCKXX Corporation has two divisions: Export Products Division and Business Products Division. Financial data is as follows: Export Products Division has variable costs of 325,000, a contribution margin ratio of 35%, and traceable fixed expenses of 63,300. The Business Products Division has a contribution margin of 250,000, variable costs ratio of 60%, and traceable fixed expenses of 120,700. The total amount of common fixed expenses not traceable to the individual divisions is 119,200. The company's net operating income is ________________.

2. The Alfa Division of Braixen Company makes and sells only one product. Annual data on the Alfa Division's single product follow:

• Unit selling price, 120
• Unit variable cost, 85
• Total fixed costs, 200,000
• Average operating assets, 750,000
• Minimum required rate of return, 12%

If Alfa sells 15,000 units per year, the RESIDUAL INCOME would be ______________.