Toxaway Company is a merchandiser that segments its business into two divisionsCommercial and Residential. The companys accounting intern was asked to prepare segmented income statements that the companys divisional managers could use to calculate their break-even points and make decisions. She took the prior months companywide income statement and prepared the absorption format segmented income statement shown below:

	Total Company	Commercial	Residential
Sales	$	795,000		$	265,000		$	530,000
Cost of goods sold		535,300			148,400			386,900
Gross margin		259,700			116,600			143,100
Selling and administrative expenses		252,000			110,000			142,000
Net operating income	$	7,700		$	6,600		$	1,100

In preparing these statements, the intern determined that Toxaways only variable selling and administrative expense is a 10% sales commission on all sales. The companys total fixed expenses include $82,500 of common fixed expenses that would continue to be incurred even if the Commercial or Residential segments are discontinued, $34,000 of fixed expenses that would be avoided if the Residential segment is dropped, and $56,000 of fixed expenses that would be avoided if the Commericial segment is dropped.

2. a)

Based on the interns segmented income statement, can you determine how she allocated the companys common fixed expenses to the Commercial and Residential segments?
common fixed expenses: Commercial Residential

This is the question I need help on.

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