Jemmott Corporation has two divisions: Western Division and Eastern Division. The following report is for the most recent operating period Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Western Company Division $ 406,200 $ 188,000 111,880 63,920 294,120 124, 080 191,000 85,000 103,120 39,080 69,020 31,960 $ 34,100 $ 7,120 Eastern Division $ 218,000 47,960 170,840 106,000 64,040 37,860 $ 26,980 The common fixed expenses have been allocated to the divisions on the basis of sales. What is the company's overall net operating income if it operates at the break-even points for its two divisions