Taylor Corp., a publicly owned corporation, assesses performance and makes operating decisions using the following information for its reportable segments:
Total revenues $768,000
Total profit and loss 40,600
Included in the total profit and loss are intersegment profits of$6,100. In addition, Taylor has $500 of common costs for its reportable segments that are not allocated in reports used internally.

For purposes of segment reporting, Taylor should report
segment profit of
$35,000
 $34,500
$41,100
$40,600