Segment Sales Revenue Minus Which of the Following Sets of Costs

Multiple Choice

Segment sales revenue minus which of the following sets of costs is equal to segment margin?

A) variable Cost of Goods Sold, total selling expense, and direct fixed costs
B) variable Cost of Goods Sold, variable selling expense, and direct fixed costs
C) variable selling expense, variable Cost of Goods Sold, and common fixed costs
D) variable selling & administrative expense, variable Cost of Goods Sold, and direct fixed costs