Dukelow Corporation has two divisions: the Governmental Products Division and the Export Products Division. The Governmental Products Division's divisional segment margin is $38,300 and the Export Products Division's divisional segment margin is $90,700. The total amount of common fixed expenses not traceable to the individual divisions is $102,000. What is the company's net operating income (loss) ?

A) $231,000
B) $129,000
C) $27,000
D) ($129,000)

Divisional Segment Margin

A financial metric that measures the profit or loss generated by a specific division or business segment, assessing its contribution to the overall company performance.

Common Fixed Expenses

Expenses that do not vary with the level of production or sales, and are shared by more than one segment or department within an organization.

Net Operating Income

Income from operations before interest and taxes, reflecting the profitability of a company's core business activities.