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 30% and its sales were $257,000. Net operating income for the company was $36,300 and traceable fixed expenses were $59,900. Koen Corporation's common fixed expenses were:

$20,900

$80,800

$117,100

$59,900