DolCor, Inc. manufactures and sells two products: Debit and Credit. The following data were extracted from last month's accounting records: Sales Revenue Product Costs Period Costs Debit Credit $190,000 $180,000 $144,000 $132,000 $28,000 $26,400 Debit's product costs consists of $29,000 of traceable fixed costs. The remainder of its product costs are variable costs. Debit's period costs consist of sales commission that equal 10% of its sales revenue. The remainder of its period costs are allocated common fixed costs. Credit's contribution margin percentage is 45%. Of its fixed costs, $6,700 are traceable. The remainder of its fixed costs are allocated common fixed costs. Which of the following statements is incorrect? A. If Debit was expected to generate a segment margin of $30,000, it fell short of management's expectations by $3,000. B. Debit's total traceable costs equal $163,000. C. Credit's performance should be judged on a segment margin of $74,300. D. The total common fixed costs are $35,700. E. The company's operating income for the period equals $39,600