Corbel Corporation has two divisions: Division A and Division B$.$ Last month, the company reported a contribution margin of $$43,800$ for Division A$.$ Division B had a contribution margin ratio of $40\%$ and its sales were $$297,000.$ Net operating income for the company was $$34,500$ and traceable fixed expenses were $$57,800.$ Corbel Corporation's common fixed expenses were:

A$.$ $$118,800$

B$.$ $$162,600$

C$.$ $$57,800$

D$.$ $$70,300$

Plummer Corporation has provided the following data for its two most recent years of operation:

Selling price per unit

$$44$

Manufacturing costs:

Variable manufacturing cost per unit produced:

Direct materials

Direct labor

Variable manufacturing overhead

$$63,000$

Fixed manufacturing overhead per year

$$9$

$$6$

$$4$

Selling and administrative expenses:

Variable selling and administrative expense per unit sold

$$5$

Fixed selling and administrative expense per year

$$66,000$

$\backslash$table$[[,$Year $1,$Year $2],[$Units in beginning inventory,$0,2,000],[$Units produced during the year,$9,000,7,000],[$Units sold during the year,$7,000,8,000],[$Units in ending inventory,$2,000,1,000]]$

The unit product cost under absorption costing in Year $2$ is closest to:

A$.$ $$28$

B$.$ $$19$

C$.$ $$18$

D$.$ $$31$