Keller Company is evaluating its two divisions, North Division and South Division. Data for the North Division include sales of $250,000, variable costs of $125,000, and fixed costs of $200,000, 50 percent of which are traceable to the division. Data for the South Division include sales of $300,000, variable costs of $175,000, and fixed costs of $225,000, 60 percent of which are traceable to the

division. Divisional income (or segment margin) for North Division is
A) $(75,000).
B) $25,000.
C) $125,000.
D) $75,000.


B

Business

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