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3. MoCo has two major business segments-Brojan and Projan. In December, the Brojan business segment had sales revenues of $50,000, variable expenses of $20,000, and traceable fixed expenses of $5,000. During the same month, the Projan business segment had sales revenues of $50,000, variable expenses of $25,000, and traceable fixed expenses of $10,000. Common fixed expenses totaled $19,000 and were allocated as follows: $11,000 to the Brojan segment and $7,000 to the Projan segment. The segment margin for Projan is: A) $15,000 B) $18,000 $34,000 D) $19,000 E) $13,000 4. Which of the following are considered to be product costs under absorption costing? 1. Variable MOH I I. Fixed MOH III. Selling and Administrative expenses. AI B. I & II C. I & III D. All E. None