Cathy Company has two divisions, L and M . During July, Division L had sales of $80 , 000 , a contribution margin ratio of 30% , and a segment margin of $10 , 000 . The company as-a-whole had sales of $200 , 000 , a contribution margin ratio of 40% , and a segment margin for the two divisions totaling $30 , 000 . If operating income for the company was $15.000 for the month, the traceable fixed costs in Division M must have been: $56 , 000 $36 , 000 $15 , 000 $20 , 000 $0 , 000