The Cook Corporation has two divisions$--$East and West. The divisions have the following revenues and expenses:

Sales

Variable costs

Traceable fixed costs

Allocated common corporate costs

Net operating income $($loss$)$

would result in an overall company net operating Income $($loss$)$ ?of:

Multiple Choice

$$106,200$

$$(57,000)$

$$(119,400)$

$$(13,200)$