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Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period: {:[ Total ],[ Company ]:}

Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period: {:[" Total "],[" Company "]:} {:[" Blue "],[" Division "]:} {:[" Gold "],[" Division "]:} Sales $522,000 $391,000 $131,000 Variable expenses 160,670 89,930 70,740 Contribution margin 361,330 301,07 theta 60,260 Traceable fixed expenses 286,00 theta 239,000 47,00 theta Segment margin 75,330 $62,070 $13,26 theta Common fixed expenses 73,080 Net operating income $2,250 What is the company's overall net operating income if it operates at the break-even points for its two divisions

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