Corporation has two major business segments-East and West. In July, the East business segment had sales revenues of $300,000, variable expenses of $165,000, and traceable fixed expenses of $37,000. During the same month, the West business segment had sales revenues of $970,000, variable expenses of $504,000, and traceable fixed expenses of $185,000. The common fixed expenses totaled $278,000 and were allocated as follows: $139,000 to the East business segment and $139,000 to the West business segment. A properly constructed segmented income statement in a contribution format would show that the segment margin of the East business segment is: