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Delta Corporation has two major business segments-Consumer and Commercial. Data for the segment and for the company for May appear below $970,000 S580,000 $514,000 $267,000

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Delta Corporation has two major business segments-Consumer and Commercial. Data for the segment and for the company for May appear below $970,000 S580,000 $514,000 $267,000 S184,000 $110,000 Sales evenues, onsimer Sales revenues, ^-omnercial Variable expenses, Consumer In addition, common fixed expenses totaled S371,000 and were allocated as follows: $186,000 to the Consumer business segment and $185,000 to the Commercial business segment The contribution margin ofthe Commercial business segment is A. $769,000 B. $272,000 C. $313,000 D. $86,000 A properly constructed segmented income statement in a contribution format would show that margin of the Consumer business segment is: A. $272,000 B. $270,000 C. $86,000 D. $514,000 16

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