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Your Company uses a predetermined overhead rate based on direct labor cost to apply manufacturing overhead to jobs. Use the following information to determine the predetermined overhead rate for the current year: Direct labor-hours: Estimated for the year............... 24,000 Actual hours worked................ 19,500 Direct labor cost: Estimated for the year ............... $300,000 Actual cost incurred.................. $210,000 Manufacturing overhead: Estimated for the year......... year............... $240,000 Actual cost incurred.............. $185,000 Your Company has two divisions, A and B. The following data pertain to operations in May: Total A % B % Sales $50,000 $75,000 VC 70% 60% CM 30% 40% Traceable fixed $7,000 $7,500 expenses Segment margin Common fixed expenses Net income $10,000 What are total traceable fixed expenses