Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $95,700. The South Division's divisional segment margin is $44,300 and the West Division's divisional segment margin is $169,600. What is the amount of the common fixed expense not traceable to the individual divisions?

Multiple Choice

• $140,000

• $265,300

• $118,200

• $213,900