Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $84,700. The South Division's divisional segment margin is $31,400 and the West Division's divisional segment margin is $169,300. What is the amount of the common fixed expense not traceable to the individual divisions?

Multiple Choice

• $116,000

• $200,700

• $254,000

• $116,100