Uchimura Corporation has two divisions: the AFE Division and the GBI Division. The corporation's net operating income is $11,600. The AFE Division's divisional segment margin is $80,600 and the GBI Division's divisional segment margin is $45,900. What is the amount of the common fixed expense not traceable to the individual divisions?

Multiple Choice

• $92,200

• $114,900

• $57,500

• $126,500