Ieso Company has two stores: J and K. During November, Ieso Company reported a net operating income of $30,000 and sales of $450,000. The contribution margin in Store J was $100,000, or 40% of sales. The segment margin in Store K was $30,000, or 15% of sales. Traceable fixed expenses are $60,000 in Store J, and $40,000 in Store K.

Variable expenses in Store K totaled:

$200,000

$70,000

$110,000

$130,000 Ieso Company's total fixed expenses for the year were:

	$100,000
	$140,000
	$40,000
	$170,000