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

	East	West
Sales	$ 560,000	$ 478,500
Variable costs	230,000	231,000
Traceable fixed costs	174,000	194,400
Allocated common corporate costs	121,500	175,100
Net operating income (loss)	$ 34,500	$ (122,000)

The management of Cook is considering the elimination of the West Division. If the West Division were eliminated, its traceable fixed costs could be avoided. Total common corporate costs would be unaffected by this decision. Given these data, the elimination of the West Division would result in an overall company net operating income (loss) of:

Multiple Choice

$(87,500)

$(140,600)

$34,500

$(122,000)