Lavine's Grapevines contains two segments, A and B. Segment A has total sales of $300,000. Segment B incurs total variable costs of $80,000 and has a contribution margin ratio of 0.36. Lavine's has a contribution margin ratio of 0.3, total traceable fixed costs of $60,000 and a net operating income of $20,000. What was Lavine's common fixed costs? a. $30,000 O b. $47,500 O c. $35,000 O d. $38,600