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West Company operates two divisions (Division A and Division B). TOTAL company sales = $500,000. Division A sales represent 40% of the total. Also, Division

West Company operates two divisions (Division A and Division B). TOTAL company sales = $500,000. Division A sales represent 40% of the total. Also, Division B reports the following information: Contribution margin = 45.0%; Traceable AND controllable fixed expenses = $68,000; and segment margin = 8.0%. Required: Compute Traceable NOT Controllable fixed expenses for Division B

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