urgent please help soon!!

need help finding traceable fixed expenses and common gixed expenses not traceable to divisons!

Wingate Company, a wholesale distributor of electronic equipment, has been experiencing losses for some time, as shown by its most recent monthly contribution format income statement In an effort to resolve the problem, the company would like to prepare an income statement segmented by division. Accordingly, the Accounting Department has developed the following information: repare a contribution format income statement segmented by divisions