Clemmens Corporation has two major business segments: Consumer and Commercial. Data for the segments and for the company for August appear below: In addition, common fixed expenses totaled $265,000 and were allocated as follows: $135,000 to the Consumer business segment and $130,000 to the Commercial business segment. a) Calculate the contribution margin of the Commercial business segment. Contributioa margin - Sales - varlable Expenses =530,000265,000265,000 b) Determine the segment margin of the Consumer business segment using a properly constructed sezmented income statement in a contribution format. Contribution margin Sales variable expenses Confribution margin 390,000179,000211,000 Segmeat margin - Coatribution margin + Traceable fixed expenses Segment margin 211,00059,000152,000 c) Determine the net operating income of the company as a whole using a properly constructed segmented income statement in a contribution format