I need direct answer just to compare with my solution

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An income statement for Sam's Bookstore for the first quarter of the year is presented below:

Sam's Bookstore
Income Statement
For Quarter Ended March 31
Sales		$ 850,000
Cost of goods sold		535,000
Gross margin		315,000
Selling and administrative expenses
Selling	$ 114,000
Administrative	132,000	246,000
Net operating income		$ 69,00

On average, a book sells for $50. Variable selling expenses are $5 per book with the remaining selling expenses being fixed. The variable administrative expenses are 4% of sales with the remainder being fixed.

The contribution margin for Sam's Bookstore for the first quarter is:

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Carroll Corporation has two products, Q and P. During June, the company's net operating income was $25,000, and the common fixed expenses were $54,000. The contribution margin ratio for Product Q was 40%, its sales were $139,000, and its segment margin was $46,000. If the contribution margin for Product P was $44,000, the segment margin for Product P was:

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A cement manufacturer has supplied the following data:

Tons of cement produced and sold	680,000
Sales revenue	$ 2,788,000
Variable manufacturing expense	$ 1,156,000
Fixed manufacturing expense	$ 760,000
Variable selling and administrative expense	$ 272,000
Fixed selling and administrative expense	$ 294,000
Net operating income	$ 306,000

If the company increases its unit sales volume by 4% without increasing its fixed expenses, then total net operating income should be closest to

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WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $82,000 annually and one salaried estimator who is paid $46,000 annually. The corporate office has two office administrative assistants who are paid salaries of $50,000 and $37,000 annually. The president's salary is $153,000. How much of these salaries are common fixed expenses?

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Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $87,200. The South Division's divisional segment margin is $42,300 and the West Division's divisional segment margin is $170,700. What is the amount of the common fixed expense not traceable to the individual divisions?