The Simonini Corporation has two divisions-North and South. The divisions have the following revenues and expenses North South Sales 5595,000 $445,500 Variable costs 180,000 236,500 Traceable fixed costs 144,000 203,400 Allocated common corporate costa 129,600 187,000 Net operating income (loon) $141,400 $(181,400) The management of Simonini Corporation is considering the elimination of the South Division. If the South Division were eliminated, total common corporate costs would be unaffected by this decision. Given these data, the elimination of the South Division would result in an overall company net operating income (loss) of