4.Onsang Corporation has two divisions Western and Central.Data on the two division is as follows:

WESTERNCENTRAL

Sales$324,000100%$150,000100%

Variable Expenses145,80045%90,00060%

Contribution Margin178,20055%60,00040%

Traceable Fixed Expenses78,20040,000

Segment Margin$100,000$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)?

Please walk me through this problem.