Tennison Corporation Has Two Major Business Segments-Consumer and Commercial

Multiple Choice

Tennison Corporation has two major business segments-Consumer and Commercial. Data for the segment and for the company for May appear below: In addition, common fixed expenses totaled $371,000 and were allocated as follows: $186,000 to the Consumer business segment and $185,000 to the Commercial business segment.
-The contribution margin of the Commercial business segment is:

A) $769,000
B) $272,000
C) $313,000
D) $86,000