Wyrich Corporation has two divisions: Blue Division and Gold Division. The following report is for the most recent operating period: 
What is the company's overall net operating income if it operates at the break-even points for its two divisions?
Definitions:
Job Order Cost System
An accounting system that tracks costs individually for each job and is often used by companies that produce custom products or jobs.
Process Cost System
A method of accounting used in manufacturing where costs are accumulated and assigned to batches of products, suitable for homogeneous products.
Equivalent Units
A concept used in process costing that converts partially completed units into a number of full units, facilitating cost allocation.
Job Order Cost System
An accounting system used to accumulate costs associated with a specific job or order, helping in tracking the expenses related to individual projects or jobs.
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