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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 35% and its sales were $285,000. Net operating income for the company was $31,600 and traceable fixed expenses were $55,200. Corbel Corporation's common fixed expenses were:

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