Crossfire Company segments its business into two regionsEast and West. The company prepared a contribution format segmented income statement as shown below:

	Total Company			East			West
Sales	$	900,000		$	600,000		$	300,000
Variable expenses		675,000			480,000			195,000
Contribution margin		225,000			120,000			105,000
Traceable fixed expenses		141,000			50,000			91,000
Segment margin		84,000		$	70,000		$	14,000
Common fixed expenses		59,000
Net operating income	$	25,000

Prepare a new segmented income statement based on the break-even dollar sales that you computed in requirements 2 and 3. Use the same format as shown above. What is Crossfires net operating income (loss) in your new segmented income statement?