Tubaugh corporation has two major business segments--east and west. in december, the east business segment had sales revenues of $690,000, variable expenses of $352,000, and traceable fixed expenses of $104,000. during the same month, the west business segment had sales revenues of $140,000, variable expenses of $56,000, and traceable fixed expenses of $24,000. the common fixed expenses totaled $162,000 and were allocated as follows: $89,000 to the east business segment and $73,000 to the west business segment. a properly constructed segmented income statement in a contribution format would show that the net operating income of the company as a whole is: