Urban Athletics company has 2 store locations, North and South. During October, the company reported net income of $192,000 on sales of $905,000. Sales in the North store were $680,000 and variable cost in the South store were 60% of sales. The contribution margin in the North store was $204,000. If total direct cost are $50,000 allocated fixed cost must be

$102,000

$2,000

$52,000

$30,000