Boston Corporation has two divisions: the South Division and the North Division. The South Division has sales of $420,000, variable expenses of $238,100, and traceable fixed expenses of $85,600. The North Division has sales of $510,000, variable expenses of $352,900, and traceable fixed expenses of $110,500. The total amount of common fixed expenses not traceable to the individual divisions is $115,300. What is the company's net operating income? $196,100$27,600$211,900$147,100