What is the name of the structure labeled as "B"? 
Definitions:
Traceable Fixed Costs
Fixed costs that can be directly associated with a specific business segment or area.
Net Operating Income
The profit generated from a company's everyday business operations, indicating the company's ability to generate income through sales after covering operating expenses.
Total Common Corporate Costs
Overhead or administrative expenses shared across the various divisions or departments of a company.
Fixed Manufacturing Overhead
The set costs associated with operating a manufacturing facility that do not vary with the level of production, such as rent, insurance, and salaries of permanent staff.
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