Data for January for Bondi Corporation and its two major business segments, North and South, appear below: Sales revenues, North $ 561,000 $ 325,500 Traceable fixed expenses, North $ 67,100 Variable expenses, North Sales revenues, South Variable expenses, South Traceable fixed expenses, South $ 433,200 $ 247,100 $ 56,000 In addition, common fixed expenses totaled $151,900 and were allocated as follows: $78,900 to the North business segment and $73,000 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 $325,500 $168,400