Kelp Corporation has two major business segments, East and West. In July, the East business segment had sales revenues of $500,000, variable expenses of $280,000, and traceable fixed expenses of $80,000. During the same month, the West business segment had sales revenues of $970,000, variable expenses of $514,000, and traceable fixed expenses of $184,000. The common fixed expenses totaled $280,000.

42. The contribution margin for the West business segment is:

a. $456,000.

b. $140,000.

c. $28,000.

d. $676,000.

43. The segment margin of the East business segment is:

a. $108,000.

b. $28,000.

c. $280,000.

d. $140,000.

44. The net income (loss) for the company as a whole is:

a. ($148,000).

b. $132,000.

c. $412,000.

d. $676,000.