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Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $60,000 for Division A. Division B

Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $60,000 for Division A. Division B had a contribution margin ration of 50% and its sales were $300,000. Net operating income for the company was $62,400 and traceable fixed expenses were $80,000. Corbel Corporations common fixed expenses were:

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