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ABC Company sells three products, X, Y, and Z. During October, Product X had sales of $500,000; Product Y had sales totaling $300,000; and Product

ABC Company sells three products, X, Y, and Z. During October, Product X had sales of $500,000; Product Y had sales totaling $300,000; and Product Z reported sales of $200,000. ABC Company as a whole reported total fixed costs of $443,000, a total segment margin of $77,000, and a net income of $53,000. The traceable fixed costs for Product X amounted to $80,000 during October and the traceable fixed costs for Product Z were $60,000 in October. Calculate the traceable fixed costs reported by Division B in October.

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