Jackson Company operates three divisions, A, B, and C. The following information is available for the most recent month: Jackson Company: Sales revenue .............. $700,000 Segment margin ............. $188,000 Net income ................. $125,000 Division A: Sales revenue .............. $200,000 Contribution margin ........ $140,000 Segment margin ............. $109,000 Division B: Variable costs ............. 75% of sales Division C: Variable costs ............. $108,000 Traceable fixed costs ...... $ 56,000 Contribution margin ........ 40% of sales Calculate the total fixed costs incurred by Jackson Company during the most recent month