Cervetti Corporation has two major business segments-East and West. In July, the East business segment had sales revenues of $350,000, variable expenses of $190,000, and traceable fixed expenses of $42,000. During the same month, the West business segment had sales revenues of $1,020,000, variable expenses of $524,000, and traceable fixed expenses of $195,000. The common fixed expenses totaled $298,000 and were allocated as follows: $149,000 to the East business segment and $149,000 to the West business segment. The contribution margin of the West business segment is:

a. $496 000
b. $(35,000)
c. $669,000
d. $118,000