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16. Uchimura Corporation has two divisions: the AFE Division and the GBI Division. The corporation's net operating income is $11.900. The AFE Division's divisional segment margin is $82,100 and the GBI Division's divisional segment margin is $47,100. What is the amount of the common fixed expense not traceable to the individual divisions? a) $94,000 b) $117,300 c) $59,000 d) $129,200 17. Carderg Midwifery's cost formula for its wages atid salaries is $2,280 per month plus $348 per birth. For the month of August, the company planned for activity of 118 births, but the actual level of activity was 116 births. The actual wages and salaries for the month was $44,120. The wages and salaries in the planning budget for August would be closest to: a) $44,881 b) $44,120 c) $43,344 d) $42,648 18. Taussig Snow Removal's cost formula for its vehicle operating cost is $1,880 per month plus $394 per snow-day. For the month of February, the company planned for activity of 13 snow-days, but the actual level of activity was 14 snow-days. The actual vehicle operating cost for the month was $7,250. The activity variance for vehicle operating cost in February would be closest to: a) $394 F b) $248 U c) $394 U d) $248 F