The home health care division of Medical Arts, Inc., generated $5,000,000 in revenues during the year.  Variable expenses totaled $1,200,000, direct fixed expenses totaled $1,600,000, and common fixed...

Variable expenses totaled $1,200,000, direct fixed expenses totaled $1,600,000, and common fixed expenses totaled $1,800,000. The division’s segment margin for the year was

a. $400,000.

b. $2,200,000.

c. $3,400,000.

d. $3,800,000.