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Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $20,000. The BAJ Division's divisional segment margin

Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $20,000. The BAJ Division's divisional segment margin is $76,100 and the CBB Division's divisional segment margin is $42,300. What is the amount of the common fixed expense not traceable to the individual divisions?

A.

$86,800

B.

$107,700

C.

$53,000

D.

$98,400

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