or 0

Neelon Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period: Total Southern Northern Company Division $418,000 $193,000 $225,000 $130,880 $ 79,130 $ 51,750 Division Sales Variable expenses Traceable fixed expenses Common fixed expense $186,000 $ 77,000 $109,000 $ 79,420 $ 36,670 $ 42,750 The common fixed expenses have been allocated to the divisions on the basis of sales. What is the company's overall net operating income if it operates at the break- even points for its two divisions? Multiple Choice $(79,420) $21,700 $(265,420)