Answer:
$33,900
Explanation:
Step 1 Determined the Contribution Margin for Division A and Division B
Division A
Contribution Margin $43,100
Division B
Contribution Margin ($201,000×40%) $80,400
Step 2 Determine the common fixed expenses from the Total Operating Income
Company
Contribution Margin ($43,100+ $80,400) $123,500
Less Traceable Fixed Expenses ($56,900)
Less Common Fixed Expenses (<em>Balancing figure</em>) ($33,900)
Net Operating Income $32,700
Therefore, Corbel Corporation's common fixed expenses were $33,900
