Phillipson corporation has two divisions: the ieb division and the pih division. the corporation's net operating income is $83,900. the ieb division's divisional segment margin is $149,700 and the pih division's divisional segment margin is $60,100. what is the amount of the common fixed expense not traceable to the individual divisions?

Varto company has 9,400 units of its sole product in inventory that it produced last year at a cost of $23 each. this year’s model is superior to last year’s, and the 9,400 units cannot be sold at last year’s regular selling price of $42 each. varto has two alternatives for these items: (1) they can be sold to a wholesaler for $8 each, or (2) they can be reworked at a cost of $251,100 and then sold for $34 each. prepare an analysis to determine whether varto should sell the products as is or rework them and then sell them.