Verkamp Corporation Has Two Divisions: the YDI Division and the QCC

Multiple Choice

Verkamp Corporation has two divisions: the YDI Division and the QCC Division. The corporation's net operating income is $31,800. The YDI Division's divisional segment margin is $111,800 and the QCC Division's divisional segment margin is $152,800. What is the amount of the common fixed expense not traceable to the individual divisions?

A) $143,600
B) $184,600
C) $264,600
D) $232,800