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. The contribution margin of the West business segment is Multiple Choice $(33,000) $454,000 $90,000 $585,000