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

Sales revenues, North	$ 640,000
Variable expenses, North	$ 371,300
Traceable fixed expenses, North	$ 76,500
Sales revenues, South	$ 493,900
Variable expenses, South	$ 281,800
Traceable fixed expenses, South	$ 63,900

In addition, common fixed expenses totaled $173,300 and were allocated as follows: $90,000 to the North business segment and $83,300 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

$178,700

$192,200

$371,300

$102,200