XYZ Company operates three divisions, H, J, and Z. The following

information is available for the most recent month:

XYZ Company:

Common fixed costs .........$ 68,600

Net income .................8% of total company sales

Division H:

Variable costs .............20% of sales in Division H

Traceable fixed costs ......$ 85,000

Segment margin .............12% of sales in Division H

Division J:

Sales revenue ..............$240,000

Contribution margin ........$ 60,000

Segment margin .............$ 43,200

Division Z:

Variable costs .............$108,000

Variable costs .............60% of sales in Division Z

Calculate the traceable fixed costs reported by Division Z during

the most recent month.