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Item 14Item Skipped Item14 U.S. Products operates two divisions with the following sales and expense information for the month of July: East Division: Sales $240,000;

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U.S. Products operates two divisions with the following sales and expense information for the month of July:

East Division: Sales $240,000; Contribution margin ratio 35%, Direct fixed expenses $48,000.

West Division: Sales $160,000; Contribution margin ratio 50%, Direct fixed expenses $32,000.

U.S. Products' total fixed expenses during July was $200,000.

U.S. Products' common fixed expenses for July are:

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