Johnson Company operates two plants: Plant A and Plant B.

For the year just ended, Johnson Company reported a contribution margin of $50,000 for Plant A.

Plant B had sales of $200,000 and a contribution margin ratio of 30%.

Net operating income for the company was $20,000 and traceable fixed costs for the two plants totaled $50,000.

Required:

Johnson Company\\\'s common fixed costs for last year were:

a) $50,000.

b) $70,000.

c) $40,000.

d) $90,000.