Simpson Corporation operates two division with the following operating results from last year:

Western Division Eastern Division Total

Sales 620,000 290,000 $900,000

Variable costs 310,000 200,000 $510,000

contributing margin 310,000 90,000 $400,000

avoidable fixed costs 110,000 70,000 $180,000

allocated fixed costs 90,000 45,000 $135,000

operating income (loss) 100,000 (25,000) $75,000

Management is considering wether the Eastern Division should be discontinued since it incurred an operating lost last year. Allocated common fixed cost would continue for Simpson Corporation whether the division is discontinued or not.

If the Eastern Division has been discontinued at the beginning of last year what would be the total operating income for Simpsom Corporation have been for the year?