Tubaugh Corporation has two major business segments--East and West. In December, the East business segment had sales revenues of $300,000, variable expenses of $165,000, and traceable fixed expenses of $37,000. During the same month, the West business segment had sales revenues of $970,000, variable expenses of $504,000, and traceable fixed expenses of $185,000. The common fixed expenses totaled $278,000 and were allocated as follows: $139,000 to the East business segment and $139,000 to the West business s