Nantor Corporation has two divisions, Southern and Northern. The following information was taken from last year's income statement segmented by division: Sales Contribution margin Divisional segment margin Total Company Southern Northern $5,400,000 $3,340,000 $2,060,000 $2,350,000 $1,470,000 $ 880,000 $1,270,000 $ 980,000 $ 290,000 Net operating income last year for Nantor Corporation was $540,000, In last year's income statement segmented by division, what were Nantor's total common fixed expenses? Tubaugh Corporation has two major business segments --East and West. In December, the East business segment had sales revenues of $410,000, variable expenses of $220,000, and traceable fixed expenses of $48,000. During the same month, the West business segment had sales revenues of $1,080,000, variable expenses of $548,000, and traceable fixed expenses of $207,000. The common fixed expenses totaled $322,000 and were allocated as follows: $161,000 to the East business segment and $161,000 to the West business segment. The contribution margin of the West business segment is