Lyons Company consists of two divisions, A and B. Lyons Company reported a contribution margin of $50,000 for Division A and had a contribution margin ratio of 30% in Division B, when sales in Division B were $200,000. Net operating income for the company was $25,000, and traceable fixed expenses were $40,000. Lyons Company's common fixed expenses were:
A. $45,000.
B. $70,000.
C. $85,000.
D. $40,000.