Answer:
$48,150
Explanation:
Common Fixed Expenses = Total Controllable Contribution - Net Operating Income - Traceable Fixed Expenses
Where,
Total Controllable Contribution = $132,250
Net Operating Income = $33,000
Traceable Fixed Expenses = $51,100
Therefore,
Common Fixed Expenses = $132,250 - $33,000 - $51,100
= $48,150