Farah Corporation has two major business segments: Consumer and Commercial. Data for the segments and for the company for March appear below:

Sales revenues, Consumer --------------------- $700,000

Sales revenues, Commercial ------------------- $280,000

Variable expenses, Consumer ----------------- $394,000

Variable expenses, Commercial --------------- $143,000

Traceable fixed expenses, Consumer -------- $102,000

Traceable fixed expenses, Commercial ----- $45,000

In addition, common fixed expenses totaled $210,000 and were allocated as follows: $122,000 to the Consumer business segment and $88,000 to the Commercial business segment.

A properly constructed segmented income statement in a contribution format would show that the segment margin of the Consumer business segment is:

$62,000

$394,000

$184,000

$204,000