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Pipit Corporation has two divisions: the East Division and the West Division. The corporation's net operating income is $75,000. The East Division's divisional segment margin

Pipit Corporation has two divisions: the East Division and the West Division. The corporation's net operating income is $75,000. The East Division's divisional segment margin is $100,000 and the West Division's divisional segment margin is $160,000. What is the amount of the common fixed expense not traceable to the individual divisions?

A.

$175,000

B.

$185,000

C.

$260,000

D.

$235,000

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