32.

Koen Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $43,100 for Division A. Division B had a contribution margin ratio of 35% and its sales were $285,000. Net operating income for the company was $31,600 and traceable fixed expenses were $55,200. Koen Corporation's common fixed expenses were:

	$56,050
	$55,200
	$111,250
	$142,850 which is correct, please whow work.