Clemmens Corporation Has Two Major Business Segments: Consumer and Commercial

Clemmens Corporation has two major business segments: Consumer and Commercial. Data for the segments and for the company for August appear below: In addition, common fixed expenses totaled $265,000 and were allocated as follows: $135,000 to the Consumer business segment and $130,000 to the Commercial business segment. The contribution margin of the Commercial business segment is:

A) $17,000
B) $152,000
C) $476,000
D) $265,000