Franklin, Inc. has two divisions, Seward and Charles. Following is the income statement for the previous year:  SewardCharlesSales$600,000 $400,000 Variable Costs 195,000  250,000 Contribution Margin$405,000 $150,000 Fixed Costs 175,000  170,000 Profit Margin$230,000 $(20,000) Of the total fixed costs, $300,000 are common fixed costs that are allocated equally between the divisions. How much did the Charles division incur in direct fixed costs?

A. $150,000
B. $170,000
C. $300,000
D. $20,000


Answer: D

Business

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