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 40% and its sales were $200,000. Net operating income for the company was $27,000 and traceable fixed expenses were $50,000. Corbel Corporation's common fixed expenses were: Multiple Choice $50.000 3,000 $93,000 $120,000