Lyons Company consists of two divisions: A and B. Lyons Company reported a contribution margin of $52,000 for Division A and had a contribution margin ratio of 30% in Division B, when sales in Division B were $170,000. Operating income for the company was $25,500 and traceable fixed expenses were $42,000 What were Lyons Company's common fixed expenses?

Multiple Choice

1) $70,000

2) $35,500

3) $40,000

4) $85,000