$2$ Luxor Corp. has two divisions: North Division and South Division. Last month, the company reported the following:

North Division contribution margin

South Division sales revenue

South Division contribution margin ratio

Total traceable fixed expenses to North and South Divisions

Overall net operating income

$$27,000$

$$160,000$

$60\%$

$$40,000$

$$50,000$

Luxor Corp.$\text{'}$s common fixed expenses were:

a$.$ $$83,000$

b$.$ $$56,000$

c$.$ $$33,000$

d$.$ $$90,000$