Niesen Corporation has two major business segments-Consumer and Commercial. Data for the segment and for the company for August appear below:

Sales revenues, Consumer .......................	$690,000
Sales revenues, Commercial ....................	$310,000
Variable expenses, Consumer .................	$290,000
Variable expenses, Commercial ..............	$164,000
Traceable fixed expenses, Consumer .....	$104,000
Traceable fixed expenses, Commercial ..	$50,000

In addition, common fixed expenses totaled $282,000 and were allocated as follows: $127,000 to the Consumer business segment and $155,000 to the Commercial business segment.

15.) The contribution margin of the Commercial business segment is: A. $146,000

B. $169,000

C. $546,000

D. $296,000