Can you help me solve this example?

The Cook Corporation has two divisions--East and West. The divisions have the following revenues and expenses:

	East			West
Sales	$	590,000		$	456,500
Variable costs		232,000			294,300
Traceable fixed costs		144,000			160,200
Allocated common corporate costs		151,200			188,700
Net operating income (loss)	$	62,800		$	(186,700	)

The management of Cook is considering the elimination of the West Division. If the West Division were eliminated, its traceable fixed costs could be avoided. Total common corporate costs would be unaffected by this decision. Given these data, the elimination of the West Division would result in an overall company net operating income (loss) of: