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 $22.000 to the Consumer business segment and $88,000 to the Commercial business segment The contribution margin of the Commercial business segment is Multiple Choice $137,000 $184,000 $62,000 $423,000