Tennison Corporation has two major business segments?Consumer and Commercial. Data for the segment and for the company for May appear below: Sales revenues, Consumer ................................................. $970,000 Sales revenues, Commercial .............................................. $580,000 Variable expenses, Consumer ........................................... $514,000 Variable expenses, Commercial ........................................ $267,000 Traceable fixed expenses, Consumer ................................ $184,000 Traceable fixed expenses, Commercial ............................. $110,000 In addition, common fixed expenses totaled $371,000 and were allocated as follows: $186,000 to the Consumer business segment and $185,000 to the Commercial business segment. A properly constructed segmented income statement in a contribution format would show that the segment margin of the Consumer business segment is: A. $272,000 B. $270,000 C. $86,000 D. $514,000 A properly constructed segmented income statement in a contribution format would show that the net operating income of the company as a whole is: A. $769,000 B. $104,000 C. $475,000 D. ?$267,000