Tubaugh Corporation has two major business segments--East and West. In December, the East business segment had sales revenues of $270,000, variable expenses of $150,000, and traceable fixed expenses of $34,000. During the same month, the West business segment had sales revenues of $940,000, variable expenses of $492,000, and traceable fixed expenses of $179,000. The common fixed expenses totaled $266,000 and were allocated as follows: $133,000 to the East business segment and $133,000 to the West business segment. The contribution margin of the West business segment is: $86,000$573,000$448,000$(37,000)