Question - Uchimura Corp. has two divisions: the AFE Division and the GBI Division. The corporation's net income is $42,000. The AFE Division's segment profit is $24,300 and the GBI Division's segment profit is $175,400. What is the amount of the common fixed expense not traceable to the individual divisions?
A. $148,000
B. $157,700
C. $217,400
D. $161,100
E. None of the above