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Carter Industries Has Two Divisions: the West Division and the East

question 65

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Carter Industries has two divisions: the West Division and the East Division.Information relating to the divisions for the year just ended is as follows:
 West  East  Units produced and sold 30,00040,000 Selling price per unit $8$15 Variable costs per unit 35 Direct fixed cost 48,000110,000 Common fued cost 40,00040,000\begin{array} { | l | r | r | } \hline & \text { West } & \text { East } \\\hline \text { Units produced and sold } & 30,000 & 40,000 \\\hline \text { Selling price per unit } & \$ 8 & \$ 15 \\\hline \text { Variable costs per unit } & 3 & 5 \\\hline \text { Direct fixed cost } & 48,000 & 110,000 \\\hline \text { Common fued cost } & 40,000 & 40,000 \\\hline\end{array}
Common fixed expenses have been allocated equally to each of the two divisions.Carter's segment margin for the West Division is:

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