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Uchimura Corporation has two divisions: the AFE Division and the GBI Division. The corporation's net operating income is $11,700. 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 $11,700. The AFE Division's divisional segment margin is $81,100 and the GBI Division's divisional segment margin is $46,300. What is the amount of the common fixed expense not traceable to the individual divisions?

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$92,800
$115,700
$58,000
$127,400

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