The Cook Corporation has two divisions--East and West. The divisions have the following revenues and expenses East West Sales Variable costs Traceable fixed costs Allocated common corporate costs Net operating income (loss) $595,000 467,500 216,000 266, 800 156,000 187,200 128,300 192,100 94,700 (178,600) 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