Sand Fly Corporation Operates Two Stores: J and K J's Segment Contribution Margin Is:
A) $345,000

Sand Fly Corporation operates two stores: J and K. The following information relates to J: $\begin{array}{lr}\text { Sales revenue } & \$ 1,300,000 \\\text { Variable operating expenses } & 600,000\\\text { Fixed expenses: }\\\text { Traceable to J and controllable by J } & 275,000 \\\text { Traceable to J and controllable by others } & 80,000\end{array}$ J's segment contribution margin is:

A) $345,000.
B) $425,000.
C) $620,000.
D) $700,000.
E) $745,000.