miscavage corporation has two divisions: the beta division and the alpha division. the beta division has sales of $245,000, variable expenses of $135,600, and traceable fixed expenses of $64,800. the alpha division has sales of $555,000, variable expenses of $313,800, and traceable fixed expenses of $123,100. the total amount of common fixed expenses not traceable to the individual divisions is $122,200. what is the company's net operating income?