David Corporation has two divisions: the NE Division and the SW Division. The NE Division has sales of $310,000, variable expenses of $155,100, and traceable fixed expenses of $71,300. The SW Division has sales of $620,000, variable expenses of $339,800, and traceable fixed expenses of $133,500. The David's total amount of common fixed expenses not traceable to the individual division is $135,200

What is the David company's net operation income?

A) $435,100

B) $230,300

C) $280,200

D) $95,100