Miscavage Corporation has two divisions: the Beta Division and the Alpha Division. The Beta Division has sales of $270,000, variable expenses of $143,100, and traceable fixed expenses of $67,300. The Alpha Division has sales of $580,000, variable expenses of $323,800, and traceable fixed expenses of $127,100. The total amount of common fixed expenses not traceable to the individual divisions is $127,200. What is the company's net operating income?