Tubaugh Corporation has two major business segments$--$East and West. In December, the East business segment had sales revenues of $$280,000,$ variable expenses of $$155,000,$ and traceable fixed expenses of $$35,000.$ During the same month, the West business segment had sales revenues of $$950,000,$ variable expenses of $$496,000,$ and traceable fixed expenses of $$181,000.$ The common fixed expenses totaled $$270,000$ and were allocated as follows: $$135,000$ to the East business segment and $$135,000$ 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: