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
a. $270,900
b. $143,700
c. $123,300
d. $220,400
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