Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $97,100. The South Division's divisional segment margin is $46,600 and the West Division's divisional segment margin is $173,800. What is the amount of the common fixed expense not traceable to the individual divisions?

Multiple Choice

• $270,900

• $220,400

• $123,300

• $143,700