Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $98,100. The South Division's divisional segment margin is $44,400 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? (2.5) 1) $118,000 2) $216,100 3) $269,800 (4) $142,500