24.

Assume a company with two divisions (A and B) prepared the following segmented income statement:

A

B

Total

Sales

$

?

$

300,000

$

?

Variable expenses

120,000

140,000

260,000

Contribution margin

?

?

?

Traceable fixed expenses

60,000

?

?

Segment margin

$

?

$

80,000

?

Common fixed expenses

50,000

Net operating income

$

?

If Division As contribution margin ratio is 40%, then what is the companys net operating income?