with excel solutions pls

Bronzong Retail Company consists of two stores, Divi-Bron and Divi-Zong, Divi Bron had sales of P280.000 during January, a contribution margin ratio of 30%, and a segment margin of P55.000. The company as a whole had sales of P500.000, a contribution margin ratio of 38% and segment margins for the two stores totaling P105,000. If net operating income for the company was P75,000 for the month, the traceable fixed expenses in Divi-Zong must have been