60. Colasuonno Corporation has two divisions: the West Division and the East Division. The corporation's net operating income is $88,800. The West Division's divisional segment margin is $39,500 and the East Division's divisional segment margin is $166,900. How much is the common fixed expense which is not traceable to the individual divisions? A. $255,700 B. $206,400 C. $117,600 D. $128,300 59. Last year, Rassel Corponation's variable costing net operating income was $63,200. Fired manufacturing overhead costs was $100,000. The company sold 8,000 units and produced 10,000 units. The beginning balance of inventory was 0 . What was the absorption costing net operating income last year? A. S43,200 B. 883,200 C. $88,200 D. $38,200