Cincinnati Supply Corp., a supplier to Kraft Foods, provided the following data related to two major business segments, Snacks and Meals: Sales revenue, Snacks $380,000 Variable expenses, Snacks $213,000 Traceable fixed expenses, Snacks $65,000 Sales revenue, Meals $230,000 Variable expenses, Meals $104,000 Traceable fixed expenses, Meals $25,000 In addition, common fixed expenses totaled $156,000. The contribution margin of the Meals business segment is: O $102,000 O $101,000 O $167,000 $126,000