Henderson Industrial Products Company Has Three Divisions-Construction, Manufacturing, and Military

Henderson Industrial Products Company has three divisions-Construction, Manufacturing, and Military. It has also identified costs associated with several common service departments and has traced those costs to each division. The Construction Division Income Statement is shown here: Construction Division Income Statement
Henderson is now consolidating the division data into a company income statement. The Manufacturing Division reports division margin of $24,000; the Military Division reports division margin of negative $4,000. In addition to the data from the three divisions, there are common non-traceable costs of $21,000. How much is the total company net operating income?

A) $17,200
B) $43,500
C) $53,000
D) $32,000