Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $46,400 for Division A. Division B had a contribution margin ratio of 35% and its sales were $243,000. Net operating income for the company was $36,800 and traceable fixed expenses were $51,000. Corbel Corporation's common fixed expenses were: Multiple Choice $43,650 $51,000 $94,650 $131,450