Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $42,900 for Division A. Division B had a contribution margin ratio of 30% and its sales were $242,000. Net operating income for the company was $31,900 and traceable fixed expenses were $58,700. Corbel Corporation's common fixed expenses were:

• $24,900

• $58,700

• $83,600

• $115,500