Please answer

3 pts Question 26 Callahan Company consists of two divisions, Northern and Southern. During 2008, many of the accounting records were destroyed in a fire. The managing director has asked the accountant for information relating to 2008. The following information is available to the accountant. Total (000) Northern Division (000) Southern Division (000) Revenues $1 200 $700 $500 Variable operating expenses $720 Contribution margin Controllable fixed expenses $120 Fixed expenses controllable by others $150 $80 Business unit margin $50 Common fixed costs Z Profit before taxes $85 In addition, the contribution margin ratio for both divisions was the same. What were the common fixed costs (z) during 2008? $130 000 $45 000 $70 000 $65 000