Gunderman Corporation has two divisions: the Alpha Division and the Charlie Division. The Alpha Division has sales of $230,000, variable expenses of $131, 100, and traceable fixed expenses of $63, 300. The Charlie Division has sales of $540,000, variable expenses of $307, 800, and traceable fixed expenses of $120, 700. The total amount of common fixed expenses not traceable to the individual divisions is $119, 200. What is the company's net operating income? A. $147, 100 B. $331, 100 C. $27, 900 D. $211, 900