Tubaugh Corporation has two major business segments--East and West. In December, the East business segment had sales revenues of $250,000, variable expenses of $140,000, and traceable fixed expenses of $32,000. During the same month, the West business segment had sales revenues of $920,000, variable expenses of $484,000, and traceable fixed expenses of $175,000. The common fixed expenses totaled $258,000 and were allocated as follows: $129,000 to the East business segment and $129,000 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 O $(19,000) O $(45,000) $140,000 O $78,000