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U company is having 2 divisions the Adif division and Wolf division

Accounting

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U company is having 2 divisions the Adif division and Wolf division. The total income of the company is $17,500. The segment margin for Adif division and Wolf division is $75,800 and $52,600 respectively. Determine the amount of common fixed expense not traceable to the individual divisions

a. $110,900

b. $128,400

c. $23,200

d. $15,450