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Insider Corporation has two divisions, J and K. During March, the contribution margin in Division J was $40,000. The contribution margin ratio in Division K

Insider Corporation has two divisions, J and K. During March, the contribution margin in Division J was $40,000. The contribution margin ratio in Division K was 40%, its sales were $135,000, and its segment margin was $42,000. The common fixed expenses in the company were $50,000, and the company's net operating income was $23,000. The segment margin for Division J was:

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