Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $40,000 for Division A. Division B had a contribution margin ratio of 30% and its sales were $257,000. Net operating income for the company was $36,300 and traceable fixed expenses were $59,900. Corbel Corporation's common fixed expenses were: Multiple Choice $20,900 $117,100 $80,800 $59,900