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Koen Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $44,200 for Division A. Division B

Koen Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $44,200 for Division A. Division B had a contribution margin ratio of 30% and its sales were $286,000. Net operating income for the company was $32,400 and traceable fixed expenses were $59,300. Koen Corporation's common fixed expenses were:

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