Miscavage Corporation has two divisions: the Beta Division and the Alpha Division. The Beta Division has sales of $310,000, variable expenses of $155100, and traceable fixed expenses of $71,300. The Alpha Division has sales of $620,000, variable expenses of $339,800, and traceable fixed expenses of $133,500. The total amount of common fixed expenses not traceable to the individual divisions is $135,200. What is the company's net operating income