ABC Company has three divisions, J, P, and W. The following information is available for the most recent month: ABC Company: Sales revenue .............. $513,000 Total fixed costs .......... $125,320 Net income ................. $ 57,300 Division J: Sales revenue .............. $163,000 Segment margin ............. $ 20,810 Division P: Contribution margin ........ $ 30,150 Traceable fixed costs ...... $ 14,270 Variable cost ratio ........ 85% of sales in Division P Division W: Variable costs ............. $ 41,720 Segment margin ............. $ 67,370 Calculate the traceable fixed costs reported by Division J during the most recent month.