Koen Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $50,000 for Division A. Division B had a contribution margin ratio of 30% and its sales were $250,000. Net operating income for the company was $30,000 and traceable fixed expenses were $50,000. Koen Corporation's common fixed expenses were: $95,000 $75,000 $45,000 $50,000