Corbel Corporation has two divisions: Division A and Division B$.$ Last month, the company reported a contribution margin of $$43,100$ for Division A$.$ Division B had a contribution margin ratio of $40\%$ and its sales were $$201,000.$ Net operating income for th company was $$32,700$ and traceable fixed expenses were $$56,900.$ Corbel Corporation's common fixed expenses were:

Multiple Choice

$$123,500$

$$33,900$

$$90,800$

$$56,900$