King Corporation has two divisions: Grocery Division and Convenience Division. The following report is for the most recent operating period

Total Grocery Convenience Company" Division Division Sales . $57 2.000 $222.000 $350.000 Variable Expenses ..... . 178. 040 5.9.940 1 19.000 Contribution margin . 393. 060 162, 060 231, 000 Traceable fixed expenses ... 252.000 90.000 154, 000 Segment margin ...... 141, 050 6:4, 050 IT,OOD Common fixed expense .. 91, 520 35, 520 56, 000 Net operating income $ 49. 540 $ 28. 540 $ 21, 000