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Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $92,300. The South Division's divisional segment margin

Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $92,300. The South Division's divisional segment margin is $46,300 and the West Division's divisional segment margin is $171,700. What is the amount of the common fixed expense not traceable to the individual divisions?

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$264,000

$125,700

$138,600

$218,000

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