Assume a company with two divisions (A and B) prepared the following segmented income statement: A Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income $ ? 120,000 ? 100,000 $ B $ 200,000 140,000 ? 80,000 $ (20,000) Total $ ? 260,000 ? 180,000 ? 41,400 $ 11,000 What is Division A's segment margin? Multiple Choice $61,000 $21,000 $72,400 $41,000