Ferrar Corporation has two major business segments: Consumer and Commercial. Data for the segments and for the company for March appear below: Sales revenues, Consumer $680,000 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. The contribution margin of the Commercial business segment is