Phillipson Corporation Has Two Divisions: the IEB Division and the PIH

Multiple Choice

Phillipson Corporation has two divisions: the IEB Division and the PIH Division.The corporation's net operating income is $83,900.The IEB Division's divisional segment margin is $149,700 and the PIH Division's divisional segment margin is $60,100.What is the amount of the common fixed expense not traceable to the individual divisions?

A) $233,600
B) $209,800
C) $144,000
D) $125,900