Tubaugh corporation has two major business segments--east and west. in december, the east business segment had sales revenues of $330,000, variable expenses of $180,000, and traceable fixed expenses of $40,000. during the same month, the west business segment had sales revenues of $1,000,000, variable expenses of $516,000, and traceable fixed expenses of $191,000. the common fixed expenses totaled $290,000 and were allocated as follows: $145,000 to the east business segment and $145,000 to the west business segment. the contribution margin of the west business segment is: