The MEC Company has two divisions: the Computer Division and the Printer Division. Cost and revenue information for the two divisions for the year is as follows.

Computer Printer

Division Division

Revenue $1,100,000 $750,000

Variable cost per unit $7 $6

Number of units sold 75,000 units 52,000 units

Fixed costs:

Costs unique to each division 450,000 375,000

Costs allocated by corporate headquarters 50,000 70,000

Compute the SEGMENT MARGIN for both the Computer Division and the Printer Division.

• Computer, $65,000; Printer, $3,000

• Computer, $75,000; Printer, negative $7,000

• Computer, $575,000; Printer, $438,000

• Computer, $450,000; Printer, $375,000

• Computer, $125,000; Printer, $63,000