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Uchimura Corporation has two divisions: the AFE Division and the GBI Division. The corporation's net operating income is $11,100. The AFE Division's divisional segment margin

Uchimura Corporation has two divisions: the AFE Division and the GBI Division. The corporation's net operating income is $11,100. The AFE Division's divisional segment margin is $78,100 and the GBI Division's divisional segment margin is $43,900. What is the amount of the common fixed expense not traceable to the individual divisions?

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  • $89,200
  • $110,900
  • $55,000
  • $122,000

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