TB MC Qu. 7-77 Corbel Corporation has two divisions: Division A and ... Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $40,200 for Division A. Division B had a contribution margin ratio of 45% and its sales were $204,000. Net operating Income for the company was $31,400 and traceable fixed expenses were $52,800. Corbel Corporation's common fixed expenses were: Multiple Choice 0 $132,000 $52,800 $47,800 0 $100,600