Hoops Manufacturing has two divisions: the North Division and the South Division. The corporation's net operating income is $93,200. The North Division's divisional segment margin is $223,200 and the South Division's divisional segment margin is $15,900. What is the amount of the common fixed expense not traceable to the individual divisions?

Select one:

a. $316,400

b. $145,900

c. $109,100

d. $239,100