Total Company	Stpre A	Store B
Sales	300,000	100.000	200,000
Variable Expenses	192,000	72,000	120,000
Contribution Margin	108,000	28,000	80,000
Traceable fixed expenses	76,000	,21,000	55,000
Segment margin	32,000	7,000	25,000
Common fixed expenses	27,000
Net operating Income	5000

1 - currently the sales clerks receive a salary of $7,000 per month in store B . A proporsal has been made to change from a fixed salary to a sales commission of 5%. Assume that this proposal is adopted, and that as a result sales increase by $20,000. The new segment margin for store B should be

A 45,000

B 39,000

C 29,000

D 32,000

(please show all work)