A cоmpnаy hаs twо divisiоns—North аnd South. The divisions have the following revenues and expenses: North SouthSales $ 595,000 $ 445,500Variable costs 180,000 236,500Traceable fixed costs 144,000 203,400Allocated common corporate costs 129,600 187,000Net operating income (loss) $141,400 $ (181,400) Management is considering the elimination of the South Division. If the South Division is 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 South Division would result in an overall company net operating income (loss) of: