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