Carter Industries has two divisions the West Division and the East Division Information relating to the divisions for the year just ended is as follows: West 37000 Units produced and sold Selling price per unit Variable costs per unit Direct fixed cost Common fixed cost 7 4 55.000 47.000 East 47,000 14 4 117000 47,000 Common fixed expenses have been allocated equally to each of the two divisions. Carter's segment margin for the West Division is $111.000 $56,000 $37.000 $64,000