25. A corporation has several store locations throughout North America In income statements segmented by store, which of the following would be considered a common fixed cost with respect to the stores? A) store manager salaries B) store building depreciation expense C) the cost of corporate advertising aired during the Super Bow D) cost of goods sold at each store 26. A corporation has two divisions: Domestic and Foreign. Data from the most recent month appear below Total Company Domestic Foreign Sales.... Variable expenses Contribution margin. $450,000 $119,000 $331,000 157 240 38,080 119 160 80,920 211,840 57.000 169,000 42,840 292,760 Segment margin Common fixed expenses Net operating income 66,760 23,920 58,500 S 8.260 The break-even in sales dollars for the company is closest to: A) $437,304 B) $347,886 C) $394,323 D) $89,418