Shannon Company segments its income statement into its North and South Divisions. The company’s overall sales, contribution margin ratio, and net operating income are $720,000, 44%, and $14,400, res

A. 396,000; 44%; $174,240
B. 316,800; 44%; $139,392
C. 540,000; 44%; $237,600
d. 740,000; 44%; $237,60