Northern Stores Is a Retailer in British Columbia

Northern Stores is a retailer in British Columbia.The most recent monthly income statement for Northern Stores is given below:
$\begin{array}{|l|r|r|r|}\hline & \text { Total } & \text { Store 1 } & \text { Store II } \\\hline \text { Sales } & \$ 2,100,000 & \$ 1,300,000 & \$ 800,000 \\\hline \text { Less variable expense } & 1,260,000& \$ 882,000 & 378,000 \\\hline \text { Contribution margin } & \$ 840,000 & \$ 418,000 & \$ 422,000 \\\hline \text { Less traceable fixed expense } & 420,000 & 231,000 & \underline{189,000} \\\hline \text { Segment margin } & \$ 420,000 & \$ 187,000 & \$ 233,000 \\\hline \text { Less common fixed expense } & 350,000 & 210,000 & 140,000 \\\hline \text { Operating Income } & \$ 70,000 & \$ 23,000 & \$ 93,000 \\\hline\end{array}$