2-30

Niesen Corporation has two major business segments-Consumer and Commercial. Data for the segment and for the company for August appear below: Consumer Commercial Sales revenues $690,000 $310,000 Variable expenses $290,000 $164,000 Traceable fixed expenses $104,000 $50,000 In addition, common fixed expenses totaled $282,000 and were allocated as follows: $127,000 to the Consumer business segment and $155,000 to the Commercial business segment. A properly constructed segmented income statement in a contribution format would show that the segment margin of the Consumer business segment is: $273,000 $290,000 $169,000 $296,000