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 DIDVISIONS IS $119,200. WHAT IS THE COMPANYS NET OPERATING INCOME?

A. $331,100

B. $27, 900

C. $211,900

D. $147, 100