The following segmented annual income statement is for Action Batteries, Inc. Product Lines C-Cells D-Cells 9-Volt Total Sales revenue $50,000 $200,000 $250.000 $500,000 Variable costs 30,000 100,000 170.000 300.000 Contribution margin $20,000 $100,000 $ 80,000 $200,000 Direct fixed costs 8,000 12.000 18,000 38,000 Allocated fixed costs -_45.000 1 ] Profit (loss) $? If allocated fixed costs are based on sales revenue for each product line as a proportion of total sales revenue, what is the profit or loss for D-Cells? O $43,000 $70,000 $52.000 $88,000