Miscavage Corporation has two divisions: the Beta Division and the Alpha Division. The Beta Division has sales of $260,000, variable expenses of $140,100, and traceable fixed expenses of $66,300. The Alpha Division has sales of $570,000, variable expenses of $319,800, and traceable fixed expenses of $125,500. The total amount of common fixed expenses not traceable to the individual divisions is $125,200. What is the company's net operating income?

Multiple Choice

$250,200

$178,300

$370,100

$53,100