Insider company has two divisions J and K. During March the contribution margin in J was $30000. The contribution margin ratio in K was 40% its sales were $125000 and its segment margin was $32000. The common fixed expenses in the company were $40000 and the companys net operating income was $18000. The segment margin for division J was:
A) 26,000
b) 32,000
C) 8,000
D) 58,000