A. Segment margin includes sales, variable costs, controllable fixed costs and traceable fixed costs. Sales should be included in the segment margin of this division.

B. Segment margin includes sales, variable costs, controllable fixed costs and traceable fixed costs. Variable selling expenses should be included in the segment margin of this division.

C. Segment margin includes sales, variable costs, controllable fixed costs and traceable fixed costs. Fixed selling expenses are controllable and should be included in the segment margin of this division.

D. Segment margin includes sales, variable costs, controllable fixed costs and traceable fixed costs. The allocation of the president's salary is an untraceable fixed cost and should not be included in segment margin of this division.