Humane Corp. headquartered in Quebec, Ontario, Canada, provides services in

three provinces in Canada. For $2022,$ it recorded the following data.

Quebec

Ontario

Alberta

Total

Sales revenue

$$3,956,000$

$$5,594,000$

$$1,970,000$

$$11,520,000$

Variable costs $(\%$ of sales$)$

$28\%$

$40\%$

$45\%$

Traceable fixed costs

$2,145,320$

$2,768,450$

$730,560$

$5,644,330$

Common fixed costs

$1,590,000$

The segment margin for Quebec is

$$600,000$

$$352,940$

$$587,950$

$$703,000$