Crane Company Divison A had revenue of $400,000 and variable costs of $350,000. Division B recorded revenue of $300,000 and variable costs of $230,000. Total fixed costs for the entire company were $100,000, of which $20,000 was allocated to Division A and $80,000 was allocated to Division B. Fixed costs relate to construction of the company headquarters and depreciation of equipment at headquarters. The total combined operating income for both Divisions of Crane Company is ($10,000) $120,000 O $20,000 O $30,000