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

$$620,000$

$$359,700$

$$74,100$

$$478,400$

$$273,000$

$$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:

A$.$ $$260,310$

B$.$ $$186,200$

C$.$ $$190,700$

D$.$ $$230,907$