I need this answer in detailed, especially for common fixed cost

SE 7. Peruna Company is evaluating its two divisions, North Division and South Division. Data for North Division include sales of $530,000, variable costs of $290,000, and fixed costs of $260,000, 50 percent of which are traceable to the division. South Division's efforts for the same period include sales of $610,000, variable costs of $340,000, and fixed costs of $290,000, 60 percent of which are traceable to the division. Should Peruna Company consider eliminating either division? Is there any other problem that needs attention