Tubaugh Corporation has two major business segments$--$East and West. In December, the East business segment had sales revenues of $$400,000,$ variable expenses of $$215,000,$ and traceable fixed expenses of $$47,000.$ During the same month, the West business segment had sales revenues of $$1,070,000,$ variable expenses of $$544,000,$ and traceable fixed expenses of $$205,000.$ The common fixed expenses totaled $$318,000$ and were allocated as follows: $$159,000$ to the East business segment and $$159,000$ to the West business segment.

The contribution margin of the West business segment is: