i cannot find common fixed expenses not tracable to divions or the incremental operating income

Chapter 5 HW Wingate Company, A Wholesale Distrib Wingate Company, a wholesale distributor of electronic equipment, has been experiencing losses for some time, as shown by its mos recent monthly contribution format income statement, which follows: $ Sales Variable expenses Contribution margin Fixed expenses Net operating income (loss) 1,682,000 678,700 1,003,300 1,104,000 (100,700) $ In an effort to isolate the problem, the president has asked for an income statement segmented by division. Accordingly, the Accountin Department has developed the following information: Sales Variable expenses as a percentage of sales Traceable fixed expenses $ Division Central $ 700,000 27 $ 338,000 East $ 422,000 55 $ 258,000 West 560,000 46 192,000 % % % $ Required: 1. Prepare a contribution format income statement segmented by divisions, as desired by the president. Sales Variable expenses Contribution margin Total Company $ 1,682,000 678,700 1,003,300 788,000 215,300 East $ 422,000 232,100 189,900 258,000 $ (68,100) Division Central $ 700,000 189,000 511,000 338,000 $ 173,000 West $ 560,000 257,600 302,400 192,000 $ 110,400 Traceable fixed expenses Divisional segment margin Common fixed expenses not traceable to divisions Net operating loss | $ 215,300 2-a. As a result of a marketing study, the president believes that sales in the West Division could be increased by 11% if monthly advertising in that division were increased by $23,000. Calculate the incremental net operating income. Incremental net operating income