Koen Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $49,700 for Division A. Division B had a contribution margin ratio of 30% and its sales were $262,000. Net operating income for the company was $33,500 and traceable fixed expenses were $52,500. Koen Corporation's common fixed expenses were:

a.$42,300 b.$52,500 c.$94,800 d.$128,300