Alanson Sales revenue Boyne Conway Total $1,280 Less: Variable expenses $185 $345 $1,810 1,115 45 276 1,436 $165 $140 Contribution margin Less direct fixed expenses: Depreciation $69 $374 50 15 14 Salaries 79 95 85 100 280 Segment margin $20 $40 $(45) $15 Direct fixed expenses consist of depreciation and plant supervisory salaries. All depreciation on the equipment is dedicated to the product lines. None of the equipment can be sold.