Callahan Company Consists of Two Divisions, Northern and Southern

Multiple Choice

Callahan Company consists of two divisions, Northern and Southern. During 2014, many of the accounting records were destroyed in a fire. The managing director has asked the accountant for information relating to 2014. The following information is available to the accountant.
In addition, the contribution margin ratio for both divisions was the same. What were the common fixed costs (z) during 2014?

A) $130 000
B) $45 000
C) $70 000
D) $65 000