Rockfish Inc. reports operating income of $61,000 in the current year. Rockfish has two divisions, Division X and Division Z. Here are other data regarding Rockfish's current-year operating results:

Total company Division X Division Z

Sales $600,000 $230,000 $370,000

Variable costs $349,000 $138,000 $211,000

Traceable fixed costs $153,000 $72,000 $81,000

a.What is Division X's contribution margin? Contribution margin ratio?

b.What amount of monthly sales revenue does Division X need to break-even?

c.What is the segment margin of Division X? Division Z

d.What are Rockfish Inc.'s common fixed costs?