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 Eastern Company Division Division $406,000 $188,000 $218,000 47,960 294,120 124,080170,040 191,000 85,000 106,000 64,040 37,060 S 34,100 $ 7,120 $ 26,980 111,880 63,920 103,120 69,020 39,080 31,96 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? Multiple Choice $0 $(260.020 $34.100 $(69,020)