Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $12,100. The BAJ Division's divisional segment margin is $83,100 and the CBB Division's divisional segment margin is $47,900. What is the amount of the common fixed expense not traceable to the individual divisions? a. $95,200 b. $118,900 c. $60,000 d. $131,000 If Interval Railway's fixed costs total $40,000 per month, the variable cost per passenger is $30, and tickets sell for $40, what is the contribution margin per unit and contribution margin ratio? a. $30 per passenger, 75% b. $30 per passenger, 25% c. $10 per passenger, 75% d. $10 per passenger, 25%

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