ar sa ciet Tubaugh Corporation has two major business segments-East and West. In December, the East business segment had sales revenues of $290,000, variable expenses of $160,000, and traceable fixed expenses of $36,000. During the same month, the West business segment had sales revenues of $960,000, variable expenses of $500,000, and traceable fixed expenses of $183,000. The common fixed expenses totaled $274,000 and were allocated as follows: $137,000 to the East business segment and $137,000 to the West business segment