Total Company Western Division Eastern Division Sales $ 406,000 $ 188,000 $ 218,000 Variable expenses 111,880 63,920 47,960 Contribution margin 294,120 124,080 170,040 Traceable fixed expenses 191,000 85,000 106,000 Segment margin 103,120 39,080 64,040 Common fixed expenses 69,020 31,960 37,060 Net operating income $ 34,100 $ 7,120 26,980 The common fixed expenses have been allocated to the divisions on the basis of sales. What is the company's overall net operating income if it operates at the break-even points for its two divisions? Select one: O a. $0 O b. $(69,020) O c. $(260,020) O d. $34,100