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Franklin, Incorporated, has two divisions, Seward and Charles. The following is the contribution margin income statement for the previous year: Seward Charles Sales revenue $601,600

Franklin, Incorporated, has two divisions, Seward and Charles. The following is the contribution margin income statement for the previous year:

Seward Charles

Sales revenue $601,600 $401,600

Variable costs 196,700 251,600

Contribution margin $ 404,900 $ 150,000

Fixed costs 176,600 171,400

Net operating income (loss) $228,300 $ (21,400)

Of the total fixed costs, $301,500 are common fixed costs that are allocated equally between the divisions. How much did the Charles Division incur in direct fixed costs?

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