Shannon Company segments its income statement into its North and South Divisions. The companys overall sales, contribution margin ratio, and net operating income are $680,000, 60%, and $40,800, respectively. The North Divisions contribution margin and contribution margin ratio are $210,000 and 75%, respectively. The South Divisions segment margin is $58,000. The company has $68,000 of common fixed expenses that cannot be traced to either division.