Product (Segment) elimination decision. The Kelsh Company has two divisions--North and South. The divisions have the following revenues and expenses:

		North	South
	Sales	$900,000	$800,000
	Variable expenses	450,000	300,000
	Traceable fixed expenses	260,000	210,000
	Allocated common corporate expenses	240,000?	190,000
	Net operating income (loss)	($50,000)	$100,000

Management at Kelsh is pondering the elimination of the North Division. If the North Division were eliminated, its traceable fixed expenses could be avoided. The total common corporate expenses would be unaffected.

Given this data, the elimination of the North Division would result in an overall company operating income of:

A. 50,000

B. 150,000

C. (140,000)

D. 100,000