Please answer and show work

27. Huntington Corporation has two divisions: the Export Products Division and the Business Products Division. The Export Products Division's divisional segment margin is $36,500 and the Business Products Division's divisional segment margin is $89,200. The total amount of common fixed expenses not traceable to the individual divisions is S101,600. What is the company's net operating income? A. $227,300 B. $125,700 C. $24,100 D. ($125,700) 28. Nowitzki Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs: Costs: Wages and salaries Depreciation Occupancy Total $240,000 160,000 The distribution of resource consumption across the three activity cost pools is given below: Activity Cost Pools Processing Other Total | 45% | 25%|100% 35% | 45% | 100% 65% 30% | 100% Fabricating Order Wages and salaries 30% Depreciation] Occupancy 20% 5% How much cost, in total, would be allocated in the first-stage allocation to the Other activity cost pool? A. $135,000 B. $174,000 C. $162,000 D. $180,000 Page 10 of 12