Cost Accounting: Miscavage Corporation has two divisions: the Beta Division and the Alpha Division

Miscavage Corporation has two divisions: the Beta Division and the Alpha Division. The Beta Division has sales of $290,000, variable expenses of $149,100, and traceable fixed expenses of $69,300. The Alpha Division has sales of $600,000, variable expenses of $331,800, and traceable fixed expenses of $130,300. The total amount of common fixed expenses not traceable to the individual divisions is $131,200. What is the company's net operating income?

Multiple Choice

$209,500

$78,300

$268,200

$409,100

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