Borderbooks Company has two locations, downtown and at a suburban mall. During March, the company reported net income of $271,000 and sales of $1.2 million. The contribution margin in the downtown store was $320,000 (40% of sales). The segment margin in the mall store is $200,000. Direct fixed costs are $85,000 in the downtown store and $98,000 in the mall location. Total fixed costs (direct and allocated) total
a)$347,000
b)$164,000
c)$183,000 or
d)$618,000