Gunderman Corporation has two divisions: the Alpha Division and the Charlie Division. The Alpha Division has sales of $285,000, variable expenses of $147,600, and traceable fixed expenses of $68,800. The Charlie Division has sales of $595,000, variable expenses of $329,800, and traceable fixed expenses of $129,500. The total amount of common fixed expenses not traceable to the individual divisions is $130,200. What is the company's net operating income?
$204,300
$402,600
$74,100
$265,200