34....Oriolesells two products: Standard and Deluxe. The company had sales of $816000during the current year. The company's contribution margin ratio was40% and total fixed costs totaled $306000. Sales were $614000for Standard and $202000for Deluxe. Traceable fixed costs were $166000for Standard and $106000for Deluxe. Variable costs were $376000for Standard and $112000for Deluxe. What is the segment margin for the Deluxe product?

a..$90000

b..$16000

c..($16000)

d..$20400