1. Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $12,000. The BAJ Division's divisional segment margin is $82,600 and the CBB Division's divisional segment margin is $47,500. What is the amount of the common fixed expense not traceable to the individual divisions?

$94,600

$118,100

$59,500

$130,100

2. Quinnett Corporation has two divisions: the Export Products Division and the Business Products Division. The Export Products Division's divisional segment margin is $42,800 and the Business Products Division's divisional segment margin is $95,200. The total amount of common fixed expenses not traceable to the individual divisions is $109,200. What is the company's net operating income?

$247,200

$138,000

$28,800

($138,000)

3. Insider Corporation has two divisions, J and K. During March, the contribution margin in Division J was $42,000. The contribution margin ratio in Division K was 40%, its sales were $137,000, and its segment margin was $44,000. The common fixed expenses in the company were $52,000, and the company's net operating income was $24,000. The segment margin for Division J was:

$32,000

$44,000

$8,000

$76,000

4. Gunderman Corporation has two divisions: the Alpha Division and the Charlie Division. The Alpha Division has sales of $325,000, variable expenses of $159,600, and traceable fixed expenses of $72,800. The Charlie Division has sales of $635,000, variable expenses of $345,800, and traceable fixed expenses of $135,900. The total amount of common fixed expenses not traceable to the individual divisions is $138,200. What is the company's net operating income?

$245,900

$454,600

$107,700

$289,200

5. DC Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $82,000 annually and one salaried estimator who is paid $46,000 annually. The corporate office has two office administrative assistants who are paid salaries of $50,000 and $37,000 annually. The president's salary is $153,000. How much of these salaries are common fixed expenses?

$153,000

$240,000

$87,000

$308,000