Bode Corporation has two divisions: East and West. Data from the most recent month appear below:

East West Sales $336,750 $162,000 Variable expenses $121,230 $48,600 Traceable fixed expenses $108,400 $124,800

The company's common fixed expenses total $81,200. If the company operates at exactly the break-even sales of the East Division and West Division, what would be the company's overall net operating income?

$0

($314,400)

$14,520

($81,200)