Tubaugh Corporation has two major business segments--East and West. In December, the East business segment had sales revenues of $400,000 variable expenses of $215,000, and traceable fixed expenses of $47.000. During the same month, the West business segment had sales revenues of $1,070,000, variable expenses of $544,000, and traceable fixed expenses of $205,000. The common fixed expenses totaled $318,000 and were allocated as follows: $159,000 to the East business segment and $159,000 to the West business segment. The contribution margin of the West business segment is: Multiple Choice $526.000 O $(35,000) d $729.000 sling $138,000