West Corporation reported the following consolidated data for 20X2 Sales Consolidated income before taxes Total assets $ 809,000 144,000 1,360,000 Data reported for West's four operating divisions are as follows Division A $270,000 60,000 261,000 551,000 Division C Division D Division B $162,000 Sales to outsiders Interseqment sales Traceable costs Assets $330,000 14,000 306,000 516,000 $47,000 17,000 98,000 91,000 106,000 121,000 Intersegment sales are priced at cost, and all goods have been subsequently sold to nonaffiliates. Some joint production costs are allocated to the divisions based on total sales. These joint costs were $45,000 in 20X2. The company's corporate center had $36,000 of general corporate expenses and $136,000 of assets that the chief operating decision maker did not use in making the decision regarding the operating segments