Answer:
The Segment Margin of P is $79,000
Explanation:
Given
Product Q Contribution Margin Ratio = 40%
Sales of Product Q = $139,000
Segment margin of Product Q = $46,000
Net operating income = $25,000
Common fixed expenses = $54,000
Product P Contribution Margin = $44,000
Using the following formula, we'll calculate the segment margin for product P
Net Operating Income = Segment Margin of P - Common Fixed Expense
Substituting each values
$25,000 = Segment Margin of P - $54,000
Collect like terms
Segment Margin of P = $25,000 + $54,000
Segment Margin of P = $79,000