Tubaugh corporation has two major business segments--east and west. in december, the east business segment had sales revenues of $240,000, variable expenses of $135,000, and traceable fixed expenses of $31,000. during the same month, the west business segment had sales revenues of $910,000, variable expenses of $480,000, and traceable fixed expenses of $173,000. the common fixed expenses totaled $254,000 and were allocated as follows: $127,000 to the east business segment and $127,000 to the west business segment. the contribution margin of the west business segment is

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