Tubaugh Corporation has two major business segments--East and West. In December, the East business segment had sales revenues of $360,000, variable expenses of $195,000, and traceable fixed expenses of $43,000. During the same month, the West business segment had sales revenues of $1,030,000, variable expenses of $528,000, and traceable fixed expenses of $197,000. The common fixed expenses totaled $302,000 and were allocated as follows: $151,000 to the East business segment and $151,000 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 $195,000 $122,000 O $(14,000) O $(31,000) Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $42,900 for Division A. Division B had a contribution margin ratio of 30% and its sales were $242,000. Net operating income for the company was $31,900 and traceable fixed expenses were $58,700. Corbel Corporation's common fixed expenses were: Multiple Choice $24.900 $58,700 O $83.600 O $115,500 Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company Division L $529,000 $161,000 305,900 99,820 223, 100 61,180 122,380 33,320 100,720 $ 27,860 36,030 $ 64,690 Division $368,000 206,080 161,920 89,060 $ 72,860 The break-even in sales dollars for Division Q is closest to: Multiple Choice $280,790 $202,409 $222 275