Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $43,800 for Division A Division B had a contribution margin ratio of 40% and its sales were $297,000. Net operating income for the company was $34,500 and traceable fixed expenses were $57,800. Corbel Corporation's common fixed expenses were: Multiple Choice $70,300 $128.100 $1626600 $57,800