Koen Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $40,000 for Division A. Division B had a contribution margin ratio of 40% and its sales were $200,000. Net operating income for the company was $27,000 and traceable fixed expenses were $50,000. Koen Corporation's common fixed expenses were:

$43,000

$50,000

$93,000

$120,000