How can you calculate the Common fixed expenses (not traceable to any of divisions)?

I have the rest of calculations done.

Wingate Company, a wholesale distributor of electronic equipment, has been experiencing losses for some time, as shown by its most recent monthly contribution format income statement: Sales $ 1,651,000 Variable expenses 555,830 Contribution margin 1,095,170 Fixed expenses 1,205,000 Net operating income (loss) $ (109,830) In an effort to resolve the problem, the company would like to prepare an income statement segmented by division. Accordingly, the Accounting Department has developed the following information: Division East Central |lest Sales $441,000 $670,000 $540,000 Variable expenses as a percentage of sales 4396 2095 4395 Traceable fixed expenses $265,000 $340,000 $192,000 [ Required: 1. Prepare a contribution format income statement segmented by divisions. 2-a. The Marketing Department has proposed increasing the West Division's monthly advertising by $22,000 based on the belief that it would increase that division's sales by 19%. Assuming these estimates are accurate, how much would the company's net operating income increase (decrease) if the proposal is implemented? 2-b. Would you recommend the increased advertising