Which of the Following Is Used to Calculate the Segment

Multiple Choice

Which of the following is used to calculate the segment margin?

A) Segment margin = Segment's sales revenue - Direct fixed costs - Variable costs
B) Segment margin = Segment's sales revenue + Direct fixed costs + Contribution margin
C) Segment margin = Segment's sales revenue - Target cost + Contribution margin
D) Segment margin = Segment's Desired profit - Target cost + Contribution margin
E) Segment margin = Segment's marginal sales + Step cost + Contribution margin