DolCor, Inc. manufactures and sells two products: Debit and Credit. The following data were extracted from last month's accounting records:

	Debit	Credit
Sales Revenue	$180,000	$190,000
Product Costs	$144,000	$132,000
Period Costs	$26,400	$28,000

Debit's variable product costs consist of $45,000 of direct material, $24,000 of direct labor, and $36,000 of manufacturing overhead. The remainder of its product costs are traceable fixed manufacturing overhead. Debit's period costs consist of $20,000 of sales commission paid as a percentage of sales revenue. The remainder of its period costs are allocated common fixed costs.Credit's variable cost percentage is 75%. Of its fixed costs, $11,000 are traceable. The remainder of its fixed costs are allocated common fixed costs.Which of the following statements is incorrect?

A.

Credit's contribution margin percentage for the period is 25%.

B.

Debit's total traceable costs equal $39,000.

C.

If Debit was expected to generate a segment margin of $18,000, it fell short of management's expectations by $2,000.

D.

Credit's performance should be judged on a segment margin of $36,500.

E.

The company's operating income for the period equals $39,600.