The Kelsh Company has two divisions--North and South. The divisions have the following revenues and expenses: North South Sales $1,040,000 $954,000 Variable expenses 513,000 342,000 Traceable fixed expenses 344,000 280,000 Allocated common corporate expenses 254,000 204,000 Net operating income (loss) $(71,000) $128,000 Management at Kelsh is pondering the elimination of North Division. If North Division were eliminated, its traceable fixed expenses could be avoided. The total common corporate expenses would be unaffected. Given these data, the elimination of North Division would result in an overall company net operating income (loss) of: $57,000 $128,000 $(126,000) $199,000