XYZ Company has two divisions, C and D, which report the following

information for March.

Division C Division D

sales $80,000 $170,000

Variable costs $48,000 $136,000

Segment margin $27,000 $ 25,000

Assume that in April Division C reported sales of $550,000;

Division D broke-even; XYZ Company reported common fixed

costs of $92,500 and total fixed costs of $222,500; and XYZ's

net income for April was equal to 5% of the total company

sales for the month. Calculate the traceable fixed costs

reported

by Division C forApril.