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Insider Corporation has two divisions, J and K. During March, the contribution margin in Division J was $34,000. The contribution margin ratio in Division K was 40%, its sales were $129,000, and its segment margin was $36,000. The common fixed expenses in the company were $44,000, and the company's net operating income was $20,000. The segment margin for Division J was: O $28,000 O $36,000 O 4.000 O $8,000