Cervetti Corporation has two major business segments-East and West. In July, the East business segment had sales revenues of $360,000, variable expenses of $195,000, and traceable fixed expenses of $43,000. During the same month, the West business segment had sales revenues of $1,030,000, variable expenses of $528,000, and traceable fixed expenses of $197,000. The common fixed expenses totaled $302,000 and were allocated as follows: $151,000 to the East business segment and $151,000 to the West business segment.

The contribution margin of the West business segment is:

$122,000

$502,000

$(31,000)

$681,000