The Cook Corporation has two divisions-East and West The divisions have the following revenues and expenses: as Sales Variable costs Traceable fixed costs Allocated common corporate costs Net operating income (loss) $585,000 456,500 288,800 255,890 160,500 172,800 131,000 185.300 s 85,500 $(157,400) The management of Cook is considering the elimination of the West Division it the West Davision were elminated 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