Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $11,200. The BAJ Division's divisional segment margin is $78,600 and the CBB Division's divisional segment margin is $44,300. What is the amount of the common fixed expense not traceable to the individual divisions?

$89,800

$111,700

$55,500

$122,900