Divisions a and B of Denner Company Reported the Following

Divisions A and B of Denner Company reported the following results for October:
$\begin{array}{|l|r|r|}\hline & \text { Division A } & \text { Division B } \\\hline \text { Sales } & \$ 90,000 & \$ 150,000 \\\hline \text { Variable Expenses as a } & 70 \% & 60 \% \\\text { Percentage of Sales } & \\\hline \text { Segment Margin } & \$ 2,000 & \$ 23,000 \\\hline\end{array}$
If common fixed expenses were $31,000,what were the total fixed expenses?

A) $31,000.
B) $52,000.
C) $62,000.
D) $93,000.