Consider the following information for each segment of the Bay Preston Company: Common fixed costs are allocated equally between the two segments. Total common fixed costs are equal to $800. The net operating income for Segment A and Segment B is and , respectfully. Segment A Segment B Sales $2,000 $1,000 Variable costs 500 Contribution Margin Traceable fixed costs Segment Margin Common fixed costs Net Operating Income 600 300 $ 400 $ $300, $(700) $800, $(200) $1,100, $100 $700, $(300)