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Your Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $26,900. The South Division's divisional segment margin is $42,800 and the West Division's divisional segment margin is $29,900. What is the amount of the common fixed expense not traceable to the divisions? The Post & Lamp Company has only two divisions. The Post Division produces basic posts which can be sold to outside customers or sold to the Lamp Division. Post Division: Capacity 300,000 posts Quantity demanded by outside customers 100,000 posts Quantity wanted by Lamp Division 25,000 posts Selling price per post to outside customers $3.25 Variable cost per post $1.75 Fixed operating costs per unit (at capacity) $ 45 What is the transfer price if $.30 of the total variable cost ($1.75) can be avoided