In a first-level segment report for a company with two divisions, the sum of the division incomes for the two divisions is equal to:

Select one:

A. The total company division margin plus the total allocated segment costs for the two divisions

B. The net income for the company

C. The net income for the company plus unallocated common fixed costs

D. The total contribution margin for the company less the sum of the direct fixed costs for the two divisions