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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

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