Tubaugh Corporation has two major business segments-East and West. In December, the East business segment had sales revenues of $410,000, variable expenses of $220,000, and traceable fixed expenses of $48,000. During the same month, the West business segment had sales revenues of $1,080,000, variable expenses of $548,000, and traceable fixed expenses of $207,000. The common fixed expenses totaled $322,000 and were allocated as follows: $161,000 to the East business segment and $161,000 to the West business segment. The contribution margin of the West business segment is: Multiple Choice $532,000 $741,000 $31,000) $142,000 E