Data for January for Bondi Corporation and its two major business segments, North and South, appear below:

Sales revenues, North	$ 620,000
Variable expenses, North	$ 359,700
Traceable fixed expenses, North	$ 74,100
Sales revenues, South	$ 478,400
Variable expenses, South	$ 273,000
Traceable fixed expenses, South	$ 61,900

In addition, common fixed expenses totaled $167,800 and were allocated as follows: $87,100 to the North business segment and $80,700 to the South business segment.

A properly constructed segmented income statement in a contribution format would show that the segment margin of the North business segment is:

Multiple Choice

$173,200

$186,200

$359,700

$99,100