1. Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $84,700. The South Division's divisional segment margin is $35,700 and the West Division's divisional segment margin is $167,100. What is the amount of the common fixed expense not traceable to the individual divisions?

• $251,800

• $202,800

• $118,100

• $120,400

7. A company that produces a single product had a net operating income of $82,000 using variable costing and a net operating income of $108,790 using absorption costing. Total fixed manufacturing overhead was $54,570 and production was 10,700 units. This year was the first year of operations. Between the beginning and the end of the year, the inventory level:

• decreased by 26,790 units

• increased by 26,790 units

• decreased by 5,253 units

• increased by 5,253 units

8. Assume a company has two divisions, A and B. The companys overall sales, overall contribution margin ratio, common fixed expenses, and net operating income are $500,000, 48%, $50,000, and $10,000, respectively. If Division A has a contribution margin of $180,000 and Division Bs contribution margin ratio is 30%, then what is Division As sales?

• $240,000

• $300,000

• $320,000

• $280,000