Pevy Corporation has two divisions: Southern Division and Northern Division. The following data are for the most recent operating period: Total Company $332.000 $92,400 Southern Division $200,000 $66,000 Northern Division $132.000 $26.400 Sales Variable expenses Traceable fixed expenses Common fixed expense $170,000 $101,000 $69.000 $36,520 $22,000 $14.520 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