Copr Goed Uplift, Inc. has two divisional units $-$ Bha and Cha. Total fixed expenses for

the organization are $$66,000.$ Traceable fixed expenses are $$24,000$ for Bha and

$$39,000$ for Cha. How much are common fixed expenses?

$$8,000$

$$27,000$

$$3,000$

$$42,000$

$$66,000$