Mount Royal Corporation has two divisions: the Beta Division and the Alpha Division. The

Beta Division has sales of $580,000, variable expenses of $301,600, and traceable fixed

expenses of $186,500. The Alpha Division has sales of $510,000, variable expenses of

$178,500, and traceable fixed expenses of $222,100. The total amount of common fixed

expenses not traceable to the individual divisions is $235,500. What is the company's net

operating income? A. $374,400 B. $201,300 C. $609,900

D. ($34,200)

E. $42,900