Tubaugh corporation has two major business segments--east and west. in december, the east business segment had sales revenues of $270,000, variable expenses of $150,000, and traceable fixed expenses of $34,000. during the same month, the west business segment had sales revenues of $940,000, variable expenses of $492,000, and traceable fixed expenses of $179,000. the common fixed expenses totaled $266,000 and were allocated as follows: $133,000 to the east business segment and $133,000 to the west business segment. a properly constructed segmented income statement in a contribution format would show that the segment margin of the east business segment is
a)$84,000
b)$85,000
c)$87,000
d)$81,000