4. Gabriele Corporation has two divisions Tanner and Central. Data on the two division is as follows: TANNER Sales $324,000 100% Variable Expenses 145,800 45% Contribution Margin 178,200 55% Traceable Fixed Expenses 28.200 Segment Margin $100.000 JAFFER $150,000 100% 90,000 60% 60,000 40% 40.000 $20,000 If the company operates at exactly break-even sales for each division and common fixed expense total $247,000, what would be the company's overall net operating income (Loss)? ANSWER: 110 Points