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Gunderman Corporation has two divisions: the Alpha Division and the Charlie Division. The Alpha Division has sales of $260,000, variable expenses of $140,100, and traceable fixed expenses of $66,300. The Charlie Division has sales of $570,000, variable expenses of $319,800, and traceable fixed expenses of $125,500. The total amount of common fixed expenses not traceable to the individual divisions is $125,200. What is the company's net operating income?

	a $178,300
	b $370,100
	c $53,100
	d $250,200 Which is correct?