Sand Fly Corporation operates two stores: J and K. The following information relates to J:

Sales revenue	$800,000
Variable operating expenses	500,000
Fixed expenses:
Traceable to J and controllable by J	175,000
Traceable to J and controllable bt others	70,000

J's segment contribution margin is:

	$125,000.
	$55,000.
	$230,000.
	$300,000.
	$345,000.