Kramer Company is a retailer. At a sales level of $450,000, Kramer Company's gross margin is $90,000 less than its contribution margin, its net operating income is $30,000, and its selling and administrative expenses total $140,000. The company's total fixed expenses are: Select one: O a. $360,000 O b. $230,000 O c. $190,000 O d. $280,000