Tubaugh Corporation has two major business segments--East and West. In December, the East business segment had sales revenues of $320,000, variable expenses of $175,000, and traceable fixed expenses of $39,000. During the same month, the West business segment had sales revenues of $990,000, variable expenses of $512,000, and traceable fixed expenses of $189,000. The common fixed expenses totaled $286,000 and were allocated as follows: $143,000 to the East business segment and $143,000 to the West business segment The contribution margin of the West business segment is: Multiple Choice O $478,000 $(47,000) $633.000 C