Data for January for Bondi Corporation and its two major business segments, North and South, appear below: Sales revenues, North Variable expenses, North Traceable fixed expenses, North Sales revenues, South Variable expenses, South Traceable fixed expenses, South $653,000 $378,900 $ 78,000 $503,600 $287,300 $ 65,200 In addition, common fixed expenses totaled $176,700 and were allocated as follows: $91,700 to the North business segment and $85,000 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 $104,400 O O $378.900 O $196,100 $182.400 O Tubaugh Corporation has two major business segments--East and West. In December, the East business segment had sales revenues of $390,000, variable expenses of $210,000, and traceable fixed expenses of $46,000. During the same month, the West business segment had sales revenues of $1,060,000, variable expenses of $540,000, and traceable fixed expenses of $203,000. The common fixed expenses totaled $314,000 and were allocated as follows: $157,000 to the East business segment and $157,000 to the West business segment. The contribution margin of the West business segment is: Multiple Choice U O $520,000 $(39,000) O $717.000 O O $134,000