The Valley Co. has two segments that make tables and chairs and have the following information regarding the performance of each division and the company total. $ SALES VARIABLE EXPENSES CONTRIBUTION MARGIN TRACEABLE FIXED COSTS SEGEMENT MARGIN COMMON FIXED COSTS NOI Total Company % 420,000 100.00% a. 71.43% 120,000 28.57% 92,000 21.90% b. 6.67% 13,500 3.21% 14,500 3.45% DIVISION A % DIVISION B % C. 100.00% $ 240,000 100.00% 108,000 60.00% 192,000 80.00% 72,000 40.00% 48,000 20.00% 42,000 23.33% e. 20.83% d. 16.67% $ (2,000) -0.83% $ Match the numbers below with the appropriate letter where it belongs. $28,000 $180,000 $300,000 $30,000 $50,000