15. Aleman Company has two divisions: the East Division and West Division. The East Division had sales of $240,000, variable expenses of $135,000, and traceable fixed expenses of $65,000. The West Division has sales of $550,000, variable expenses of $310,000, and traceable fixed expenses of $122,000. The total amount of common fixed expenses not thaceable the individual divisions is $120,000. What is the company's net operating income? 16. What is the best number for the CEO to look at to determine the effect of this elimination on the net operating income of the company as a whole