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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

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 the company was $32,700 and traceable fixed expenses were $56,900. Corbel Corporation's common fixed expenses were

A) 90800

B)123500

C) 56900

D) 33900

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