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) East $ 595,000 180,000 144,000 129,600 $ 141,400 Mest $445,500 236,500 203,400 187,000 $ (181,400) 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 $141,400 $40,000)