TB MC Qu. 11-78 (Algo) Miscavage Corporation has two divisions: the Beta Division ... Miscavage Corporation has two divisions: the Beta Division and the Alpha Division. The Beta Division has sales of $315,000. variable expenses of $156,600, and traceable fixed expenses of $71,800. The Alpha Division has sales of $625,000, variable expenses of $341,800, and traceable fixed expenses of $134,300. The total amount of common fixed expenses not traceable to the individual divisions is $136,200. What is the company's net operating income?