Tubaugh Corporation has two major business segments$--$East and West. In December, the East business segment had sales revenues of $$290,000,$ variable expenses of $$160,000,$ and traceable fixed expenses of $$36,000.$ During the same month, the West business segment had sales revenues of $$960,000,$ variable expenses of $$500,000,$ and traceable fixed expenses of $$183,000.$ The common fixed expenses totaled $$274,000$ and were allocated as follows: $$137,000$ to the East business segment and $$137,000$ to the West business segment.

A properly constructed segmented income statement in a contribution format would show that the segment margin of the East business segment is:

Multiple Choice

$$160,000$

$$94,000$

$$(59,000)$

$)$