This information is the same as in the previous question. 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	?	?	?	90,000
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?

$43,000

$52,000

$88,000

$58,000

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