Sandy Shores Corporation operates two stores: J and K. The following information relates to J:

Sales revenue	$	1,200,000
Variable operating expenses		580,000
Fixed expenses:
Traceable to J and controllable by J		255,000
Traceable to J and controllable by others		78,000

J's segment contribution margin is:

Multiple Choice

• $665,000.

• $365,000.

• $620,000.

• $542,000.

• $287,000.