Uchimura Corporation has two divisions: the AFE Division and the GBI Division. The corporation's net operating income is $11,500. The AFE Division's divisional segment margin is $80,100 and the GBI Division's divisional segment margin is $45,500. What is the amount of the common fixed expense not traceable to the individual divisions? Keyser Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 125 Units in beginning inventory Units produced Units sold Units in ending inventory 850 8,750 8,850 750 $ $ 27 44 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 70,000 $ 163,600 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. What is the net operating income for the month under variable costing