Assume a company with two divisions (A and B) prepared the following segmented income statement:

	A	B	Total
Sales	$ ?	$ 200,000	$ ?
Variable expenses	120,000	140,000	260,000
Contribution margin	?	?	?
Traceable fixed expenses	100,000	80,000	180,000
Segment margin	$ ?	$ (20,000)	?
Common fixed expenses			47,400
Net operating income			$ 4,000

What is Division As segment margin?

Multiple Choice

• $14,000

• $34,000

• $71,400

• $54,000