What is the amount of the common fixed expense, Accounting Basics

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What is the amount of the common fixed expense

Colasuonno Corporation has two divisions: the West Division and the East Division. The corporation's net operating income is $85,400. The West Division's divisional segment margin is $48,500 and the East Division's divisional segment margin is $174,400. What is the amount of the common fixed expense not traceable to the individual divisions?

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