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Rungby Corporation has two major business segments-North and South. In September, the North business segment had sales revenues of $400,000. variable expenses of $215,000, and

Rungby Corporation has two major business segments-North and South. In September, the North business segment had sales revenues of $400,000. variable expenses of $215,000, and traceable fixed expenses of $47,000. During the same month, the South business segment had sales revenues of $1,070,000, variable expenses of $544,000, and traceable fixed expenses of $205,000. The common fixed expenses totaled $318,000 and were allocated as follows: $159,000 to the North business segment and $159,000 to the South business segment. The contribution margin of the South business segment is

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