14.Meyer Corporation has two sales areas: North and South. During April, the contribution margin in the North was $90,000, or 30% of sales. The segment margin in the South was $25,000, or 10% of sales. Traceable fixed expenses were $30,000 in the North and $15,000 in the South. Meyer Corporation reported a total net operating income of $52,000.

The common fixed expenses for Meyer Corporation were

A.$33,000

B.$78,000

C.($2,000)

D.$45,000