Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $84,300. The South Division's divisional segment margin is $48,200 and the West Division's divisional segment margin is $172,000. What is the amount of the common fixed expense not traceable to the individual divisions?

Multiple Choice

• a) $220,200

• b) $132,500

• c) $256,300

• d) $135,900