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Division Blue operates with a segment performance margin of $1,040,000 (52.0% of total sales) and a segment margin of 30.0%. With Net Income of $50,000,

Division Blue operates with a segment performance margin of $1,040,000 (52.0% of total sales) and a segment margin of 30.0%. With Net Income of $50,000, compute the divisions' COMMON fixed expenses.

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$160,000

$440,000

$550,000

$800,000

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