Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: Sales Variable expenses Traceable fixed expenses Total Retail Wholesale Company Division Division $711,400 $438,800 $272,600 $192,532 $105,300 $ 87,232 $332,400 $253,900 $ 78,500 The common fixed expenses of the company are $94,200. The Wholesale Division's break-even sales is closest to: Multiple Choice $115,441 $283,135 O $138,529 $488,824 O Uchimura Corporation has two divisions: the AFE Division and the GBI Division. The corporation's net operating income is $11,200. The AFE Division's divisional segment margin is $78,600 and the GBI Division's divisional segment margin is $44,300. What is the amount of the common fixed expense not traceable to the individual divisions? Multiple Choice O O $89,800 $111,700 O O () $55,500 O O $122,900