Clemmens Corporation has two major business segments: Consumer and Commercial. Data for the segments and for the company for August appear below:

Sales revenues, Consumer	$390,000
Sales revenues, Commercial	$530,000
Variable expenses, Consumer	$179,000
Variable expenses, Commercial	$265,000
Traceable fixed expenses, Consumer	$59,000
Traceable fixed expenses, Commercial	$64,000

In addition, common fixed expenses totaled $265,000 and were allocated as follows: $135,000 to the Consumer business segment and $130,000 to the Commercial business segment.

A properly constructed segmented income statement in a contribution format would show that the net operating income of the company as a whole is:

options:

	$88,000
	$353,000
	$476,000
	-$177,000