The Cook Corporation has two divisions--East and West. The divisions have the following revenues and expenses: East West
Sales $ 560,000 $ 478,500
Variable costs 192,000 247,500
Traceable fixed costs 153,000 162,000
Allocated common corporate costs 141,800 164,900
Net operating income (loss) $ 73,200 $ (95,900)
The management of Cook is considering the elimination of the West Division. If the West Division were eliminated, its traceable fixed costs could be avoided. Total common corporate costs would be unaffected by this decision. Given these data, the elimination of the West Division would result in an overall company net operating income (loss) of:.