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 $$\begin{array} { | l | r | r | r | r | } \hline & \text { Division Total } & { \text { Civil } } & { \text { Residential } } & \text { Commercial } \\\hline \text { Sales revenue } & \$ 350,000 & \$ 36,000 & \$ 98,000 & \$ 216,000 \\\hline \text { Variable expenses } & \$ 125,000 & \$ 24,000 & \$ 41,000 & \$ 60,000 \\\hline \text { Contribution margin } & \$ 225,000 & \$ 12,000 & \$ 57,000 & \$ 156,000 \\\hline \text { Traceable fixed expenses } & \$ 144,000 & \$ 20,250 & \$ 40,500 & \$ 83,250 \\\hline \text { Product margin } & \$ 81,000 & ( \$ 8,250 ) & \$ 16,500 & \$ 72,750 \\\hline \text { Non-traceable expenses } & \$ 48,000 & & & \\\hline \text { Division margin } & \$ 33,000 & & & \\\hline \end{array}$$
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