Miscavage Corporation has two divisions: the Beta Division and the Alpha Division. The Beta Division has sales of $275,000, variable expenses of $144,600, and traceable fixed expenses of $67,800. The Alpha Division has sales of $585,000, variable expenses of $325,800, and traceable fixed expenses of $127,900. The total amount of common fixed expenses not traceable to the individual divisions is $128,200. What is the company's net operating income?
