Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $96,100. The BAJ Division's divisional segment margin is $40,400 and the CBB Division's divisional segment margin is $167,100. What is the amount of the common fixed expense not traceable to the individual divisions?

$263,200

$207,500

$111,400

$136,500