lS operating data for the past two years is as follows Year 1 Year Return on investment Net operating income Turnover Margin Sales 12 24 $288 $1,600 The Division's margin in Year 2 was 150% of the margin for Year 1. The net operating income for Year 1 was: a) $192,000 b) $128,000 c)$144,000 d) $111,000 e) $160,000o 014. SMALL Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $60,000 for Division A. Division B had a contribution margin ratio of 40% and its sales were $300,000. Net operating income for the company was $50,000 and traceable fixed expenses were $80,000. SMALL Corporation's common fixed expenses were: a) $140,000 b) $60,000 c) $100,000 d) $50,000 e) $90,000