How do you do this?

Tubaugh Corporation has two major business segmentsEast and West In December, the East business segment had sales revenues of $290,000, variable expenses of $160,000, and traceable xed expenses of $36,000. During the same month, the West business segment had sales revenues of $960,000, variable expenses of $500,000 and traceable xed expenses of $183,000. The common xed expenses totaled $274,000 and were allocated as follows: $137,000 to the East business segment and $13?,000 to the West business segment A properly constmcted segmented income statement in a contribution format would show that the segment margin of the East business segment is