Miscavage Corporation has two divisions: the Beta Division and the Alpha Division. The Beta Division has sales of $250,000, variable expenses of $137,100, and traceable fixed expenses of $65,300. The Alpha Division has sales of $560,000, variable expenses of $315,800, and traceable fixed expenses of $123,900. The total amount of common fixed expenses not traceable to the individual divisions is $123,200. What is the company's net operating income?